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Osina Dina

Lecturer of Chair of Legal Theory and Comparative Law, Moscow State Institute of International relations (MGIMO-University) of the Ministry of Foreign Affairs of the Russian Federation

119454, Russia, g. Moscow, ul. Prospekt Vernadskogo, 76

osina_d_m@mgimo.ru
Другие публикации этого автора
 

 

Abstract.


Keywords: Social security tax, Maximum social security tax base, Reorganisation of a legal entity, Accession, Continuation of employer-employee relations, Payments before reorganization, Fiscal period, Refund of excess amounts, Tax code, Court practice

DOI:

10.7256/2454-065X.2018.6.26558

Article was received:

09-06-2018


Review date:

09-06-2018


Publish date:

10-06-2018


This article written in Russian. You can find full text of article in Russian here .

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