TAX LIABILITY OF BANKS FOR NON-FULFILLMENT OF TAX AUTHORITIES’ DECISIONS: LEGISLATIVE REGULATION AND LAW ENFORCEMENT PRACTICE (RETRACTED 16.10.2019)
Authors:
1.
North-Caucasian Branch of the Russian State University of Justice
(Department of Administrative and Financial law, Head)
employee
Krasnodar, Russian Federation
employee
Krasnodar, Russian Federation
Type:
Article
Pages:
from 87
to 94
Status:
Published
Received:
04.10.2019
Accepted:
08.10.2019
Published:
08.10.2019
Subject area:
GRNTI 10.01 Общие вопросы
Language:
Russian
Keywords:
tax liability, banks, decisions of tax authorities, judicial practice, fine
Abstract (English):
The author analyzes the articles 134 and 135 of the Tax code of the Russian Federation and the practice of their application. In the article are considered the problems of bringing credit institutions to responsibility for commission by them breaches of the law related to non-fulfillment there publicly-legal obligation to enforce decisions of tax authorities. The author substantiates the conclusion that the amount of the taxpayer's debt determined for the purpose of prosecuting banks according the article 134 of the Tax code of the Russian Federation, should not include the amount of fines and penalties, since banks are not actual participants in the legal relationship “tax authority — taxpayer” and have no right to appeal against the amount of money that serves as the basis for establishing a fine.
The author analyzes the articles 134 and 135 of the Tax code of the Russian Federation and the practice of their application. In the article are considered the problems of bringing credit institutions to responsibility for commission by them breaches of the law related to non-fulfillment there publicly-legal obligation to enforce decisions of tax authorities. The author substantiates the conclusion that the amount of the taxpayer's debt determined for the purpose of prosecuting banks according the article 134 of the Tax code of the Russian Federation, should not include the amount of fines and penalties, since banks are not actual participants in the legal relationship “tax authority — taxpayer” and have no right to appeal against the amount of money that serves as the basis for establishing a fine.
Keywords:
tax liability, banks, decisions of tax authorities, judicial practice, fine
tax liability, banks, decisions of tax authorities, judicial practice, fine
