2010

Contents # 4 2010



Cover story:
«Tax Disputes»
 

Interview

I.O. Vorobyova Текст статьи
«Video recording is the first step to abandon records»
4

About the court

10th Arbitration Court of Appeal Текст статьи 12

Analytics: Tax Disputes

E.N. Nagornaya
Comments of past arbitration court rulings as to application of Ruling No. 65, dated 18.12.2007 of the Presidium of the RF Supreme Arbitration Court
16
L.V. Vlasenko
Competition of the Tax Legal Views of Arbitration Courts
23
A.A. Riabov, V.A. Yagovkina
On correlation of civil and tax law
28
M.B. Zhuzhzhalov
Presumption of Tax Payers' Fairness
40
T.A. Guseva
Tax Obligations and Invalid Transactions
52
M.Yu. Chelyshev, V.A. Petrushkin
Civil Law Terminology in Other Branches of Law
61
A.V. Popov
Enforcement by tax authorities of the right to change legal qualification of transactions made by tax payers
67

Arbitration Procedure Code application practice

R.V. Bogdanov Текст статьи
Review of Meetings of the Task Force on Application of the RF Arbitration Procedure Code
75
M.A. Kulikova, Ye.A. Petrova
Procedural Opportunities for Objections by Creditors of the Debtor to Claims of Other Creditors beyond the Bankruptcy Case
88

Scientific Advisory Board

Minutes No. 3 of the Meeting of the Scientific Advisory Board at the Federal Arbitration Court of Moscow District 96

Court persons

N.A. Shurshalova Текст статьи
«There should be no judicial discretion caused by gaps in legislation»
106
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