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Taxes and Taxation
Reference:

Veretilo, A.A. Acquiring unjustified tax benefit as legal behavior

Abstract: The article is devoted to the issue of legal qualification of getting unjustified tax benefit as lawful behavior. In the author’s point of view, acquiring such benefit can either be a type of legal offence or an objectively unlawful behavior. The author criticizes qualification of such actions as abuse of right.


Keywords:

tax, profit, abuse, right, behavior, bad faith, unlawful, court, offence, act.


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