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Features of consideration of disputes on value added tax in bankruptcy legal relations
- Autores: Popkova Z.G.1, Rashidov O.S.1
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Afiliações:
- Volga Branch, Russian State University of Justice
- Edição: Nº 8 (2023)
- Páginas: 41-48
- Seção: Public law (state law) studies
- ##submission.dateSubmitted##: 25.01.2026
- ##submission.dateAccepted##: 25.01.2026
- ##submission.datePublished##: 10.08.2023
- URL: https://journals.rcsi.science/2072-909X/article/view/375673
- ID: 375673
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Resumo
In historical retrospect, the article examines some aspects of the regulation of the payment of value added tax by entities recognized as bankrupt, taking into account the practice of the highest judicial authorities, as well as in terms of the reaction of the legislator to these legal problems. Conclusions are drawn that the studied issues allow us to see the competition of opposing values expressed, on the one hand, in national legal acts on taxes; and, on the other hand, in national legal acts on bankruptcy. The legislator as a result from January 1, 2021 chose the path of complete exclusion of value-added tax on any assets sold by a bankrupt.
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Sobre autores
Zhanna Popkova
Volga Branch, Russian State University of Justice
Autor responsável pela correspondência
Email: zhp75@mail.ru
ORCID ID: 0000-0003-2318-1126
Candidate of Science (Law), Associate Professor, Associate Professor of the Department
Rússia, Nizhny NovgorodOmar Rashidov
Volga Branch, Russian State University of Justice
Email: rap_pf_gospravo@mail.ru
ORCID ID: 0000-0003-4894-0192
кандидат юридических наук, доцент, доцент кафедры
Rússia, Nizhny NovgorodBibliografia
- Drantsova, K. V. On some issues arising in judicial practice when qualifying and fulfilling mandatory payment requirements as current in a bankruptcy case. Arbitrazhnye spory = Arbitration Disputes. 2015;(1):58-84. (In Russ.)
- Popkova, Zh. G. Tax agents and bankruptcy: problems of competition of norms. Vestnik arbitrazhnoj praktiki = Bulletin of Arbitration Practice. 2016;(5):19-24. (In Russ.)
- Izvekov, S. S. Competition of the norms of tax legislation and bankruptcy legislation in respect of penalties and moratorium interest accrued on the amount of arrears. Aktual'nye problemy rossijskogo prava = Actual Problems of Russian Law. 2018;(10):211-215. (In Russ.)
- Kopina, A. A., Muffatto, U. The value-added tax regime in relation to transactions in the implementation of economic activities by debtors recognized as insolvent: the experience of Russia and Italy. Finansovoe pravo = Financial Law. 2020;(7):18-24. (In Russ.)
- Kabriak, R. Codifications. Transl. from Fr. by L. V. Golovko. Moscow: Statut; 2007. 476 p. (In Russ.)
- Stoilov, Ya. Principles of law. Concept and application. Monograph. Moscow: Prospekt; 2022. 312 p. (In Russ.)
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