Unjustified tax benefits received by non-profit organizations
( Pp. 177-180)

More about authors
Grishchenko Alexey V. kandidat ekonomicheskih nauk, docent, docent kafedry Obschestvennyh finansov, buhgalterskogo ucheta i audita
Moscow University of Management of the Government of Moscow
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Abstract:
More than six years have passed since the adoption of the Plenum of the Supreme Arbitration Court of the Resolution № 53 of 12 October 2006 "On the estimation of the validity of arbitration courts of the taxpayer received a tax benefit." Tax authorities for additional taxes nonprofits increasingly refer to unjustified tax benefit received by the taxpayer. In the article the case law in relation to cases in which the arbitrators referred to the Resolution № 53.
How to Cite:
Grishchenko A.V., (2013), UNJUSTIFIED TAX BENEFITS RECEIVED BY NON-PROFIT ORGANIZATIONS. Business in Law, 1 => 177-180.
Reference list:
Postanovlenie Plenuma VAS RF ot 12 oktyabrya 2006 № 53 quot;Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel shchikom nalogovoy vygody quot;.
Postanovlenie Prezidiuma VAS RF ot 15 iyunya 2010 № 1810/10 № A76-5012/2009-46-26.
Opredelenie VAS RF ot 05 marta 2010 № VAS-18172/09 № A40-26462/09-127-117.
Postanovlenie FAS Volgo-Vyatskogo okruga ot 15 marta 2010 № A29-872/2009.
Grishchenko A.V. Poluchenie neobosnovannoy nalogovoy vygody: sudebnaya praktika // Promyshlennost : bukhgalterskiy uchet i nalogooblozhenie. 2008. № 1. S. 31.
Grishchenko A.V. Neobosnovannaya nalogovaya vygoda // Audit i nalogooblozhenie. 2008. №12. S. 4.
Lanina I. Arbitrazh ot 21.07.2010 // Finansovaya gazeta. 2010. № 30. S. 13.
Keywords:
non-profit organization, unjustified tax benefit, tax, Resolution No. 53 of the Supreme Arbitration court.


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