Harm, damages, property losses and tax and legal situations

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.