Abuse right by taxpayer is a doubtful base for repeat checkup

In a new issue of journal “Nalogoved” for December 2015 year was published an article of CEO “National Law Company “Mitra” Yury Mirzoev. In this article were elucidated the questions of foundation repeat tax checkup in case of abuse rights by taxpayers. The author tried to warn lawmakers from using the institute of abuse rights as an instrument of regulation tax contacts. It shows that such actions make a bad influence on the system of tax contacts.

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