Harm, damages, property losses and tax and legal situations
Keywords:
harm caused to the budget system, damages, property losses, universality of tort liability, tax clause
Abstract
The article analyzes the admissibility of the use of civil law constructions "harm", "losses", "property losses" in relation to the resolution of tax and legal situations. It is argued that the harm caused to the budget system makes it possible in some cases to apply Article 1064 of the Civil Code of the Russian Federation to resolve tax situations. As for the concepts of "losses" and "property losses" (Article 406.1 of the Civil Code of the Russian Federation), today they cannot be used to resolve tax situations. Unlike civil tort liability for damages, which is universal in the sense that it arises from both civil and tax-legal relations, losses and property losses arise exclusively from civil turnover relations.
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References
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Karaseva M. V. Tax clause, civil law and tax sovereignty // Financial law. 2023. No. 4.
Koshkina T. B. Refusal to deduct VAT: how to recover damages from the seller? // VAT: problems and solutions. 2021. No. 4.
Sasov K. A. The benefits and harms of the tax clause in the contract // Advocacy newspaper. 2021. No. 13.
Subbotina E. In defense of the tax clause. URL
Tsindeliani I. A., Bezikova E. V. Tax clause as an instrument of convergence of private and public law regulation // Vestnik Tomskogo gosudarstvennogo universiteta. Right. 2022. No. 43. P. 182–197.
