Attracting the responsibility in the order of article 101.4 of the Tax Code of the Russian Federation - undesigned issues
Автор: Lechkina T.N.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Налоговое право - вопросы имущественной политики
Статья в выпуске: 6 (201), 2018 года.
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The article considers the established practice of bringing to responsibility for tax offenses in the procedure of Article 101.4 of the Tax Code of the Russian Federation. The author identifies the problems and contradictions that arise in the application of this article, and proposes for their solution to supplement the specifying provisions with the relevant norms of tax legislation.
Tax offenses, consolidated group of taxpayers, refusal to hold a person liable for a tax offense, setting a deadline for drawing up an act
Короткий адрес: https://sciup.org/170172363
IDR: 170172363
