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Vestnik of Lobachevsky University of Nizhni Novgorod
Article . 2015
Data sources: CyberLeninka - Russian open access scientific library
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Субсидиарное применение норм ГК РФ в вопросах возврата (зачета) излишне уплаченных (взысканных) налогов

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2015 Russian Publisher:Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский Нижегородский государственный университет им. Н.И. Лобачевского»Journal:Вестник Нижегородского университета им. Н.И. Лобачевского (issn: 1993-1778, Copyright policy )

Субсидиарное применение норм ГК РФ в вопросах возврата (зачета) излишне уплаченных (взысканных) налогов

Abstract

We consider the calculation of the period for submitting the application to the tax authority and/or to the court on the refund of excess taxes paid (collected) and the possibility of applying the provisions on the application of the statute of limitations established by civil legislation, taking into account law enforcement practices.

Исследуется вопрос об исчислении сроков на подачу заявления в налоговый орган и (или) в суд о возврате излишне уплаченных (взысканных) налогов и возможности использования положений о применении сроков исковой давности, установленных гражданским законодательством, с учетом правоприменительной практики.

Keywords

ВОЗВРАТ (ЗАЧЕТ) ИЗЛИШНЕ УПЛАЧЕННЫХ (ВЗЫСКАННЫХ) НАЛОГОВ,ИСКОВАЯ ДАВНОСТЬ,СРОК ПОДАЧИ ЗАЯВЛЕНИЯ В НАЛОГОВЫЙ ОРГАН (В СУД),ИСЧИСЛЕНИЕ СРОКОВ ДЛЯ ОБРАЩЕНИЯ В СУД,REFUND OF EXCESS TAXES PAID (COLLECTED),LIMITATION OF ACTION,PERIOD FOR SUBMISSION OF THE APPLICATION TO THE TAX AUTHORITY (THE COURT),CALCULATION OF TIME LIMITS FOR THE SUIT

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    popularity
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    influence
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze