Open AccessLegal Significance of Letters of the Ministry of Finance of the Russian Fed-eration and the Federal Tax Service
Publication year - 2017
Publication title -
èlektronnoe priloženie k rossijskomu ûridičeskomu žurnalu
Language(s) - English
Resource type - Journals
eISSN - 2542-0364
pISSN - 2219-6838
DOI - 10.34076/2410-2709-2017-5-106-110
Subject(s) - legislation , russian federation , christian ministry , service (business) , normative , law , constitutional court , political science , administrative court , business , accounting , public administration , constitution , economic policy , marketing
The status of explanatory acts of the Ministry of Finance of the Russian Federation and the Federal Tax Service of Russia among sources of tax law is discussed. The decision of the Constitutional Court on the status of explanatory acts of the Federal Tax Service of the Russian Federation as acts possessing normative properties is analyzed. The issue of extending the same status to the letters of the Ministry of Finance of the RF is raised. The purpose of tax legislation explanation is formulated. It is stated that it’s unreasonable to substitute the explanatory letters of authorized bodies for the rules of the law. The review of changes made to the procedural legislation in connection with the adoption of the Act of the Constitutional Court of the Russian Federation of March 31, 2015, no. 6-P, is given.