TO THE QUESTION ABOUT THE SUBJECT OF THE TREATY ESTABLISHING THE CONSOLIDATED GROUP OF TAXPAYERS
( Pp. 56-59)
More about authors
Efimova Nina A.
starshiy prepodavatel Departamenta pravovogo regulirovaniya ekonomicheskoy deyatelnosti
Financial University under the Government of the Russian Federation
Financial University under the Government of the Russian Federation
Abstract:
The purpose of the article is a theoretical understanding of the subject of the agreement on the creation of a CGT. The agreement on the creation of a CGT is considered as a result of the convergence of private and public law. To achieve this goal, the author used general scientific (logical, analysis and synthesis, and others) and private-scientific (formal legal, inter-sectoral, and others) methods of cognition. As a result of the study, the author came to the conclusion that the subject of the agreement on the creation of a CGT consists of two groups of actions. The first group includes actions aimed at grouping. The second group of actions is aimed at supporting the activities of the group in the form of providing services to other members of the group on behalf of the responsible member of the group. In order to eliminate legal uncertainty regarding the subject matter of the agreement on the creation of a CGT, the author’s definition is proposed: «Under the agreement on the creation of a consolidated group of taxpayers, legal entities that comply with the requirements of the law, on a voluntary basis, undertake to unite into a non-entity entity (a consolidated group of taxpayers) in the interests and at the expense of participants of which the responsible participant undertakes to perform actions specified on his behalf». The results of the study can serve as a basis for further study of civil law regulation of relations arising from the agreement on the creation of a CGT, as well as the formation of a common vision of the results of the convergence process of private and public law. This study will be interesting to those studying the convergence of private and public law, as well as issues related to civil regulation of relations arising from the agreement on the creation of a CGT.
How to Cite:
Efimova N.A., (2018), TO THE QUESTION ABOUT THE SUBJECT OF THE TREATY ESTABLISHING THE CONSOLIDATED GROUP OF TAXPAYERS. Economic Problems and Legal Practice, 6 => 56-59.
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