Comparative characteristics of offset in civil and in tax law
DOI:
https://doi.org/10.17308/law/1995-5502/2025/1/105-112Keywords:
civil law offset, tax offset, disposal of positive balance, single tax accountAbstract
This publication focuses on the internal and external differences in the offset institution in civil and in tax law. The author comes to the conclusion that despite the abundance of similarities, the presence of a general idea of simplifying relations between the parties, public law specifics have a significant impact on the goals, conditions and execution procedure, as well as on the breadth of understanding of the offset institution in tax law.
Downloads
References
Arkhipov I. S., Matskevich P. N. Current problems of counterclaim : judicial practice and doctrine // Bulletin of Civil Procedure. 2020. No. 2. Р. 131–158.
Vavin N. G. Settlement of obligations (2nd edition revised and expanded). Moscow : Printing house of P. P. Ryabushinsky. 1914. 68 p.
Gorbacheva M. V. Scope of application of the offset // Siberian Legal Bulletin. 2010. No. 2 (49). P. 68–78.
Egorova M. A. Legal regime of offset in civil obligations. Moscow, Case RANEPA, 2012. 240 p.
Komarov I. S. Defense of the defendant against a claim in civil and arbitration proceedings : cand. legal sci. dis. Ekaterinburg, 2012. 221 p.
Mardasova M. E. Issues of disposal by the taxpayer of the positive balance of the single tax account // Proceedings of Voronezh State University. Series: Law. 2023. No. 2 (53). P. 211–217.
Makeeva T. I., Kress V. V. On the practice of resolving civil disputes related to offsets and offsets by the Arbitration Court of the Tomsk Region // Bulletin of the Supreme Arbitration Court of the Russian Federation. 2000. No. 11. P. 74–82.
Ryzhenkov A. Ya. Offset as a legal fact in civil law // Power of the Law. 2021. No. 3 (47). P. 59–70.
Fakhretdinov T. R. Problems of applying offset in civil law of Russia : cand. legal sci. dis. Samara, 2003. 183 p.
