Сircumstances, mitigating tax liability: legal consolidation and review of judicial practice
Автор: Denisov I.M., Leshchinsky M.I., Marchenkova E.A.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Юридические науки
Статья в выпуске: 7-1 (70), 2022 года.
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This article discusses the decisions of the federal courts of the Russian Federation aimed at mitigating tax liability for legal entities and individuals who have committed a tax offense. The circumstances that expand the list proposed by the legislator in Article 112 of the Tax Code of the Russian Federation, accepted by the courts as mitigating, are being studied.
Tax, tax law, tax liability, mitigating circumstances, judicial practice
Короткий адрес: https://sciup.org/170195159
IDR: 170195159 | DOI: 10.24412/2500-1000-2022-7-1-201-204