Compensation connection of tax and civil law

Authors

DOI:

https://doi.org/10.17308/vsu.proc.law.2021.1/3298

Keywords:

tax law, civil law, indemnity, purely economic losses

Abstract

In the article one of forms of interrelation of tax and civil law is investigated. Manifestation of this communication became obvious thanks to Resolutions of the Constitutional Court of the Russian Federation of 8.12.20 No. 39P and 2.07.2020 No. 32-P. It is emphasized that this interrelation is based on extension of the contents of Art. 1064 of the Civil Code of the Russian Federation.

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Author Biography

  • Marina Valentinovna Karaseva, Voronezh State University

    Full Professor, Honored worker of the Higher School of the RF The head of financial law department

References

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Published

2021-03-15

Issue

No. 1 (2021): January – March

Section

Financial Law. Tax Law