Issue 3 (9) 2010

ABUSE OF RIGHTS ADMITTED BY RATING AUTHORITIES AND ABUSE OF RIGHTS ADMITTED BY TAXPAYERS IN PUBLIC LAW

Issue 3 (9) 2010

ABUSE OF RIGHTS ADMITTED BY RATING AUTHORITIES AND ABUSE OF RIGHTS ADMITTED BY TAXPAYERS IN PUBLIC LAW

P.V. Suntseva

Perm State University. 15, Bukirev st., Perm, 614990
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The issue is about the problem of abuses of rating authorities' and taxpayers' rights in public relations of taxation. There are explanations and deep analysis of two defini-tions: abuses of public subject's (rating authorities') rights and abuses of private subject's (taxpayers') rights. Also the author proposes some ways out from the problem of rights abusing in tax relations.
Keywords: abuse of right; taxpayer; rating authority; public subject; private subject


Bibliograficheskij spisok
  1. Grazhdanskij kodeks Rossijskoj Fede-racii (chast' pervaja): prinjat 30 nojabrja 1994 g. v red. ot 27 dek. 2009 g. №51-FZ // Sobr. zakonodatel'stva Ros. Federa-cii. 1994. №32, st. 3301.
  2. Zakljuchenie General'nogo advokata Ma-duro, predstavlennoe 7 aprelja 2005 g., ob#edinennye dela S-255/02,419/02, 223/03, Halifax plc et aa // Nalogovye spory: opyt Rossii i drugih stran: prilozhenie k sb. st. po materialam Mezhdunar. nauch.-prakt. konf., g. Moskva 12–13 nojabrja 2007 g. / sost. M.V. Zavja-zochnikova; pod red. S.G. Pepeljaeva. M.: Statut, 2008. 235 s.
  3. Zakljuchenie General'nogo advokata Te-zauro, predstavlennoe 4 fevralja 1998 g., delo S-367/96, Kefalas // Nalogovye spo-ry: opyt Rossii i drugih stran: prilo-zhenie k sb. st. po materialam Mezhdu-nar. nauch.-prakt. konf., g. Moskva 12–13 nojabrja 2007 g. / sost. M.V. Zavjazoch-nikova; pod red. S.G. Pepeljaeva. M.: Statut, 2008. 235 s.
  4. Nalogovyj kodeks Rossijskoj Federa-cii (chast' pervaja): prinjat 31 ijulja 1998 g. v red. ot 29 dek. 2009 g. №146-FZ // Sobr. zakonodatel'stva Ros. Federacii. №31, st. 3824.
  5. Konstitucija Rossijskoj Federacii: prinjata 12 dek. 1993 g. v red. ot 30 dek. 2008 g. // Ros. gazeta. 1993. 25 dek.
  6. Konstitucija FRG // Hesse K. Osnovy konstitucionnogo prava FRG / pod red. N.A. Sidorova. M.: Jurid. lit., 1981. 368 s.
  7. Neshataeva T.N. Otnosimost' i dopu-stimost' dokazatel'stv v nalogovyh sporah // Nalogovye spory: opyt Rossii i drugih stran: sb. st. po materialam Mezhdunar. nauch.-prakt. konf., g. Moskva, 12–13 nojabrja 2007 g. / sost. M.V. Zavjazochnikova; pod red. S.G. Pepe-ljaeva. M.: Statut, 2008. S. 33–34.
  8. O koncepcii zloupotreblenija v Evro-pejskom prave (na osnovanii reshenij Evropejskogo suda v oblasti nalogovogo prava, nojabr' 2007 g.): zakljuchenie celevoj gruppy CFE. Predstavleno Evropejskoj konfederaciej nalogovyh kon-sul'tantov (Confederation Fiscale Europeenne) Sovetu ES, Evrokomissii i Evroparlamentu v 2007 godu // Tam zhe. S. 226–228.
  9. Panskov V.G. Nalogi i nalogovaja siste-ma Rossijskoj Federacii. M.: Finansy i statistika, 2008. 493 s.
  10. Postanovlenie Prezidiuma VAS RF [Jelektronnyj resurs]: prinjato 3 avgu-sta 2004 g. №2870/04. Dostup iz sprav.-pravovoj sistemy «Konsul'tantPljus».
  11. Postanovlenie Prezidiuma VAS RF [Jelektronnyj resurs]: prinjato 25 janva-rja 2005 g. №10750/04. Dostup iz sprav.-pravovoj sistemy «Konsul'tantPljus».
  12. Sasov K.A. Pravovye pozicii Konsti-tucionnogo suda RF po nalogooblozhe-niju / pod red. S.G. Pepeljaeva. M.: Vol-ters Kluver, 2008. 334 s.
  13. Hesse K. Osnovy konstitucionnogo prava FRG/ pod red. N.A. Sidorova. M.: Jurid. lit., 1981. 448 s.
  14. Cvetkov I.V. Metodologija razreshenija nalogovyh sporov // Nalogovye spory: opyt Rossii i drugih stran: sb. st. po materialam Mezhdunar. nauch.-prakt. konf., g. Moskva, 12 – 13 nojabrja 2007 g. / sost. M.V. Zavjazochnikova; pod. red. S.G. Pepeljaeva. M.: Statut, 2008. S. 7–9.
The Perm State University
614068, Perm, street Bukireva, 15 (Faculty of Law), +7 (342) 2 396 275
vesturn@yandex.ru
ISSN 1995-4190 ISSN (eng.) 2618-8104
ISSN (online) 2658-7106
DOI 10.17072/1995-4190
(с) Editorial board, 2010
The magazine is registered in Federal Agency of supervision in sphere of communication and mass communications.
The certificate on registration of mass media ПИ № ФС77-33087 from September, 5th, 2008
The certificate on reregistration of mass media ПИ № ФС77-53189 from Marth, 14th, 2013

The magazine is included in List ВАК and in the Russian index of scientific citing

The founder & Publisher: the State educational institution of the higher training
“The Perm State University”.
Publishing 4 times a year