Limits of abuse of law on refund VAT from budget
Автор: Rozovskaya Tatiana I.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Налоговое право
Статья в выпуске: 7 (250), 2022 года.
Бесплатный доступ
The author considers the issue of criminal law assessment of actions and the limits of the taxpayer's liability. The social danger of abuse of the right by the taxpayer in case of illegal VAT refund from the budget is substantiated. Examples of erroneous and justified judgments are given. Ways of solving the identified problems are proposed.
Limits of taxpayer liability, illegal vat refund from the budget, tax fraud, vat fraud, difference between tax optimization and tax evasion, illegal vat refund
Короткий адрес: https://sciup.org/170196112
IDR: 170196112 | DOI: 10.24412/2072-4098-2022-7250-80-92
