Natalya Kornienko took part in an international conference on tax law

On April 15–16, Head of the Tax System Development Department Natalya Kornienko took part in the XIII International Scientific and Practical Conference “Tax law in the decisions of the Constitutional Court of the Russian Federation” which was held in Moscow at the Lomonosov Moscow State University.

During the conference, topical aspects of tax legislation and tax practices were discussed. In particular, the debate about the notion of a tax and a fee continued; the legal nature of contributions to the capital repair of apartment houses, charges for heavy vehicles, social insurance premiums, and of other similar payments were also discussed. Among other topics were the possibility of challenging official pronouncements on taxation, VAT implementation while getting insurance compensation for unpaid goods, capital shortcomings of “thin capitalization”, compensation for the harm caused by the enactment of unconstitutional laws on taxes, leaders' liability limits concerning tax debts of their organisations.

The conference was attended by judges of the Constitutional Court of the Russian Federation, representatives of the parliament and relevant agencies, researchers, law firms' experts, lawyers, staff members of large enterprises, and foreign specialists.