Legal Positions of the Constitutional Court of the Russian Federation on Taxation Issues

Authors

  • Елена Васильевна Килинкарова Saint Petersburg State University

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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Published

2012-12-28

How to Cite

Килинкарова, Е. В. (2012). Legal Positions of the Constitutional Court of the Russian Federation on Taxation Issues. Vestnik of Saint Petersburg University. Law, (4), 80–89. Retrieved from https://lawjournal.spbu.ru/article/view/3868

Issue

Section

Tax Law