电邮这篇文章 Tax Clauses in Contracts and Competence of Tax Authorities
- 作者: Dementiev I.V.1
-
隶属关系:
- Russian State University of Justice
- 期: 卷 10, 编号 1 (2023)
- 页面: 21-27
- 栏目: Trending topic
- ##submission.dateSubmitted##: 27.02.2023
- ##submission.dateAccepted##: 07.03.2023
- ##submission.datePublished##: 18.04.2023
- URL: https://journals.eco-vector.com/2410-7522/article/view/293399
- DOI: https://doi.org/10.17816/RJLS293399
- ID: 293399
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详细
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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作者简介
Igor Dementiev
Russian State University of Justice
编辑信件的主要联系方式.
Email: i.v.dementyev@rsuj.ru
ORCID iD: 0000-0001-7364-8770
SPIN 代码: 2426-8179
Researcher ID: E-3913-2018
Candidate of Legal Sciences, Associate Professor
俄罗斯联邦, Voronezh参考
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