Tax Clauses in Contracts and Competence of Tax Authorities

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Abstract

This article considers the problem of expanding the competence of tax authorities in transferring VAT payments to the counterparty of the contract through tax clauses. It analyzes the judicial practice of applying tax clauses and identifies practical and theoretical problems of using tax clauses in contracts. Finally, it concludes with observations about the withdrawal of tax authorities operating beyond the legal limits of their competence.

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About the authors

Igor V. Dementiev

Russian State University of Justice

Author for correspondence.
Email: i.v.dementyev@rsuj.ru
ORCID iD: 0000-0001-7364-8770
SPIN-code: 2426-8179
ResearcherId: E-3913-2018

Candidate of Legal Sciences, Associate Professor

Russian Federation, Voronezh

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