On the balance between the Supreme Court's legal positions on the certain issues concerning the the mineral extraction tax payment

Authors

  • Константин Игоревич Байгозин the Department of Constitutional Framework of the Public Law of the Constitutional Court of the Russian Federation, 1, Senatskaya sq., St.Petersburg, 190000, Russian Federation

Abstract

In the article the author discusses the problem of the balance between the positions of the Constitutional Court of the Russian Federation and the Supreme Arbitrazh Court of the Russian Federation while resolving certain issues concerning the mineral extraction tax payment. The indicated problems include the tax accounting in the estimated value of the extracted natural resource; differentiation between the notion «natural resource» in the sphere of subsurface use and the notion «natural resource» for taxation purposes, changes in tax rates on gas condensate.

Keywords:

Constitutional Court of the Russian Federation, Supreme Arbitrazh Court of the Russian Federation, mineral extraction tax

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Вестник Санкт-Петербургского университета. Право

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Published

2014-09-30

How to Cite

Байгозин, К. И. (2014). On the balance between the Supreme Court’s legal positions on the certain issues concerning the the mineral extraction tax payment. Vestnik of Saint Petersburg University. Law, (3), 87–93. Retrieved from https://lawjournal.spbu.ru/article/view/3371

Issue

No. 3 (2014)

Section

The proceedings of International conference on Environmental law at SPbU

License

Articles of "Vestnik of Saint Petersburg University. Law" are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.