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Taxes and Taxation
Reference:
Shalyaev, S.N. (2009). Topical issues, which have to do with the VAT payment in cases of forced sale of confiscated property. Taxes and Taxation, 5
Shalyaev, S.N. Topical issues, which have to do with the VAT payment in cases of forced sale of confiscated propertyAbstract: Currently the Tax Code of the Russian Federation fails to provide a direct answer to the question who and how should calculate and pay the VAT tax in cases of forced sale. In the opinion of the author of the article, no matter whether the forced sale takes places under the judicial decision or in order to enforce judicial decisions or decisions of other empowered bodies, the obligation to pay VAT is put onto the tax agent, that is, on specialized organization, which performs sale of the property in question. Keywords: tax, agent, organization, FTI, Ministry of Finances, VAT, court, confiscation, property, sale. Keywords: nalog, agent, organizatsiya, FNS, Minfin, NDS, sud, konfiskatsiya, imushchestvo, realizatsiya
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The article is published in the version approved by the reviewers (after receiving a positive review recommending the manuscript for publication) with corrections made by the author (after receiving the editor’s comments, if any). |
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