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On the Question About The Grounds of Using Civil Institutions in Tax Legal Matters
Abstract.The present article is devoted to the issues related to regulation of tax relations. Modern legal realities demonstrate the tendency to change ways and instruments that are used to resolve tax disputes. The object of the present research is the Judgement of the Constitutional Court of the Russian Federation no. 9 dated March 23, 2017 and Decree of the Constitutional Court of the Russian Federation No. 39 dated December 8, 2017. These constitutional acts legalise implementation of civil institutions for public interests of tax authorities. Comparative analysis of the existing legislation and aforesaid acts prove that at the present time tax authority has all rights to appeal to courts of general jursdiction to seek compensation for tax arrears using Article 1102 of the Civil Code of the Russian Federation on unjustifiable enrichment. Moreover, the Constitutional Court of the Russian Federation allows an opportunity to hold an individual liable for a failure to pay corporate taxes. These approaches are not typical for Russian legal activity as a result of mixed private and public law instruments. Thus, the author concludes that mechanisms described by Tax Code of the Russian Federation are inefficient in achieving goals and tasks of fiscal authorities. At the same time, if this problem is not solved legally, it can create disbalance between public and private interests.
Keywords: legislation, Civil Code of the Russian Federation, taxation, tax, Tax Code of the Russian Federation, civil institutions, Constitutional Court of the Russian Federation, tax arrears, unjustifiable enrichment , tax legal matters
Article was received:17-01-2018
This article written in Russian. You can find full text of article in Russian here .