Legal Issues of Tax Reimbursement

Abstract

The paper discusses some problematic issues of tax reimbursement procedure. Taking into account the changes in the legislation on taxes and fees and modern judicial practice the author points out distinction between the implementation of the right to refund tax payments and its protection. The paper analyzes the differences between the refund of overpaid and overcharged amounts as well as the reasons for such differences. In addition, various forms, methods and means of protecting the right to refund excessively paid or excessively collected amounts are noted. In conclusion, the author offers some proposals to the legislation on taxes and fees concerning designation the reimbursement as an independent method of taxpayer right protection as well as the procedure for preliminary application to the tax authority in order to exercise the right to refund or to protect the right to refund.