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SIGNS OF INTERDEPENDENCE THOSE DEVELOPED BY THE JURISPRUDENCE
Shmatov Mark Aleksandrovich
Tomsk State University
student
Tomsk State University
student
Abstract
Since 2014 the courts started to apply a broad interpretation of para. 2, Art. 45 of the Tax Code regarding the recognition of interdependent individuals. In this paper, several arbitration cases in which the courts have satisfied the requirements of the tax authority on the recognition of interdependent individuals will be analyzed in the absence of expressly specified in the law.
Keywords: debt collection by the tax authority, evasion of tax debt, interdependence, interdependent entity
Category: Law
Article reference:
Signs of interdependence those developed by the jurisprudence // Humanities scientific researches. 2017. № 1 [Electronic journal]. URL: https://human.snauka.ru/en/2017/01/19649
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