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Appeals Against Decisions and Actions (Inaction) of Tax Authorities in Arbitration Court

ФИО студента: Alina Khamdeeva

Руководитель: Liubov A. Prokudina

Кампус/факультет: Faculty of Law

Программа: Jurisprudence (Bachelor)

Год защиты: 2017

The purpose of this study is the formation of a new author's view of the proceedings in the arbitration court cases on challenging decisions and actions (omissions) of tax authorities. The object of the study is the totality of public legal relations associated with this type of litigatiщт. The subject of the study is the procedural and legal norms governing the proceedings in cases of challenging the decisions and actions (inactions) of tax authorities in the arbitration court. As a result of writing this work the author plans to make his presentation on the production of contesting decisions and actions (inactions) of tax authorities. To this result, the author plans to come having considered the mechanisms for appealing decisions and actions (inactions) of tax authorities, the peculiarities of consideration of cases in arbitration courts. Also at the end of writing the author gives the characteristic of the subject, the object, subject, parties and jurisdiction court cases. The subjective right of each to the business and the ability to go to court to protect their violated rights in the specified area is an integral part of modern legislation, as the development of the economy depends on the development of entrepreneurship. However, nowadays there are enough problems associated with undue risks, including those related to illegal acts, the adoption of illegal decisions of state bodies, including tax authorities. It should be remembered that non-normative act of a tax authority is a means of proof in establishing the nature of the decision, and subject to challenge in arbitration court is contained in the act, the decision and subsequent action (inaction) of tax authority

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