Legal Positions of the Constitutional Court of the Russian Federation on Taxation Issues
Abstract
This article classifies and comments key legal positions of the Constitutional Court of the Russian Federation on the issues relating to the general part of the tax law which have been formulated during the first 20 years of the Court’s activity (1991-2011).
Keywords:
The Constitutional Court of the Russian Federation, legal position, taxation, tax
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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.