00674naa#a2200193#i#450# EN\\bibl\37497 20240517141112.5 2078-5356 20200424b2020####ek#y0engy0150####ca RU Criteria of tax benefit groundlessness in judicial practice Journal article Nizhny Novgorod Nizhny Novgorod Academy of the Ministry of the Interior of Russia 2020 5 с. Journal article local Право. Юридические науки. 34 Общие вопросы. 10.01 grnti Bondar' Elena Aleksandrovna Bondar Nikita I. namvd.editorum.ru