Features of application of article 54.1 of the Tax Code

The Article is devoted to the peculiarities of the application in practice of the new article of the Tax Code, devoted to the limits of the rights to calculate the tax base, the amount of tax and tax fees. For a more accurate understanding of the situation, the article discusses the concept of tax schemes, methods of their identification. In this regard, the article discusses the role of the recently introduced article in the tax code, and the difficulties associated with its application in practice, its pros and cons.