Notin SA Litigation in the system of sources
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Notin SA Litigation in the sources of tax law (for example, the EU and the Russian Federation): Diss. ... Cand. jurid. Sciences. - M .: Moscow State Institute of International Relations (MGIMO), 2003. - 198 p.
12.00.14
Introduction
Chapter 1. Litigation in the sources of tax law: general provisions
§ 1. The system of sources of tax law
1.1. System of sources of Russian tax law
1.2. The system of sources of European tax law
§ 2. The judgment in the sources of tax law
2.1. Judicial precedent as a source of tax law
2.2. Litigation in continental legal system
Chapter 2. The decisions of the Court of EU integration in the system of sources of tax law
§ 1. The jurisdiction of the Court of Justice and the Court of First Instance
§ 2. The decisions of the Court of Justice in the interpretation of the EC Treaty and acts of secondary EU law
2.1. The interpretation of the provisions of the EU Court of Justice of the EC Treaty in the field of indirect taxation
2.2. The interpretation of the provisions of the EU Court of Justice of the EC Treaty in the field of direct taxation
2.3. The Court of Justice and the legal acts of the EU institutions
Chapter 3: Judicial decisions in the sources of tax law of the Russian Federation
§ 1. The jurisdiction of the supreme courts of the Russian Federation
§ 2. The legal position of the Constitutional Court of the Russian Federation in the field of taxes
§ 3. Law enforcement of the Supreme Court of the Russian Federation in the field of taxation
§ 4. The decisions of the Supreme Arbitration Court of the Russian Federation on tax disputes and their meaning
Closing
References
djvu format
Thesis can be downloaded here http://lawdiss.narod.ru/files/3132.rar
The file contains the full text of the thesis in the archive WinRAR. After payment You get the password from the archive.
12.00.14
Introduction
Chapter 1. Litigation in the sources of tax law: general provisions
§ 1. The system of sources of tax law
1.1. System of sources of Russian tax law
1.2. The system of sources of European tax law
§ 2. The judgment in the sources of tax law
2.1. Judicial precedent as a source of tax law
2.2. Litigation in continental legal system
Chapter 2. The decisions of the Court of EU integration in the system of sources of tax law
§ 1. The jurisdiction of the Court of Justice and the Court of First Instance
§ 2. The decisions of the Court of Justice in the interpretation of the EC Treaty and acts of secondary EU law
2.1. The interpretation of the provisions of the EU Court of Justice of the EC Treaty in the field of indirect taxation
2.2. The interpretation of the provisions of the EU Court of Justice of the EC Treaty in the field of direct taxation
2.3. The Court of Justice and the legal acts of the EU institutions
Chapter 3: Judicial decisions in the sources of tax law of the Russian Federation
§ 1. The jurisdiction of the supreme courts of the Russian Federation
§ 2. The legal position of the Constitutional Court of the Russian Federation in the field of taxes
§ 3. Law enforcement of the Supreme Court of the Russian Federation in the field of taxation
§ 4. The decisions of the Supreme Arbitration Court of the Russian Federation on tax disputes and their meaning
Closing
References
djvu format
Thesis can be downloaded here http://lawdiss.narod.ru/files/3132.rar
The file contains the full text of the thesis in the archive WinRAR. After payment You get the password from the archive.