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«Международно-правовые аспекты сотрудничества государств-членов ЕС в сфере сбора налогов»

Article "International legal aspects of cooperation among EU member states in the sphere of tax collection"

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Архивные материалы статьи Леоновой О.А.

Archival data of the article written by Leonova O.A.

Выходные данные научной статьи в журнале по юриспруденции

Article output data

Раздел / Sectional title
[RUS]
Международное право; европейское право
[ENG]
International law; European law
Страницы / Pages 9-25
Тип / Type [RAR] – Научная статья
Коды / Numbers [УДК] 341
Заглавие / Title
[RUS]
Международно-правовые аспекты сотрудничества государств-членов ЕС в сфере сбора налогов
[ENG]
International legal aspects of cooperation among EU member states in the sphere of tax collection
Авторы / Authors
[RUS]
Леонова
Ольга Александровна
Аспирант, кафедра европейского права,
МГИМО (У) МИД России
[ENG]
Leonova
Ol'ga Aleksandrovna
Postgraduate student, Department of European law,
Moscow State Institute (University) of International Relations
Аннотация / Abstract
[RUS]
В статье рассматриваются основные международно-правовые инструменты сотрудничества налоговых органов государств-членов ЕС, а также основополагающие аспекты правового регулирования сотрудничества государств-членов ЕС в сфере сбора налогов. Автор отмечает, что в связи с ростом мобильности граждан внутри ЕС и экономическими свободами, гарантированными первичным правом ЕС, сотрудничество в сфере оказания помощи в сборе налогов между налоговыми органами государств-членов ЕС является актуальным. Оказание помощи в сборе налогов позволяет защитить финансовые интересы государств-членов ЕС и предотвратить уклонение со стороны налогоплательщиков от выполнения своих налоговых обязательств.
[ENG]
The article explores the main international legal instruments of cooperation among tax authorities of EU member states and basic aspects of legal regulation of cooperation among EU member states in the sphere of tax collection. The author of the article points out that cooperation among tax authorities of EU member states in the sphere of tax collection is very important because of increased mobility of EU citizens within the European Union and economic freedoms guaranteed by EU primary law. Assistance in tax collection allows EU member states to protect their financial interests and to prevent tax avoidance. The author considers the mechanism created for cooperation among EU member states in the sphere of tax collection to be an effective one. The mechanism is enshrined in the Directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures. The provisions of the Directive have been implemented in the national legislation of EU member states. The Directive is an instrument of harmonization of EU member states' national legislation in the sphere of tax collection. The Directive stipulates the procedure for sending requests for assistance for the recovery of claims relating to taxes, duties and other measures.
Текст / Text
[RUS]
Введение Большинство требований по уплате налогов осуществляется…
(Вы можете ознакомиться в файле ПДФ c полным текстом научной статьи по юриспруденции)
Ключевые слова / Keywords
[RUS]
Европейский Союз
интеграционное право
ОЭСР
Модельная Конвенция
директива
налоги
трансграничные операции
сотрудничество государств
соглашение об избежании двойного налогообложения
международное право
налоговый резидент
[ENG]
European Union
integration law
OECD
Model Convention
directive
taxes
cross-border transactions
cooperation among states
double tax treaty
international law
tax resident
Библиография / References
[RUS]
  1. Юраков М.В. Европейская безопасность: проблемы и тенденции // Теории и проблемы политических исследований. 2014. № 4. С. 27-42.
  2. Commission Implementing Regulation (EU) No. 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures // EUR-Lex. URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:302:0016:0027:EN:PDF (дата обращения: 30.01.2015).
  3. Council Directive 2001/44/EC of 15 June 2001 amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax and certain excise duties // EUR-Lex. URL: http://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32001L0044&from=EN (дата обращения: 17.12.2014).
  4. Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (Codified version) // EUR-Lex. URL: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32008L0055 (дата обращения: 25.02.2014).
  5. Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures // EUR- Lex. URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2010:084:0001:0012:EN:PDF (дата обращения: 09.02.2015).
  6. Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties // EUR-Lex. URL: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1976.073.01.0018.01.ENG (дата обращения: 28.01.2015).
  7. Council Directive 79/1071/EEC of 6 December 1979 amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing of the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties // EUR-Lex. URL: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1979.331.01.0010.01.ENG (дата обращения: 24.12.2014).
  8. List of competent authorities responsible for the implementation of Council Directive 2010/24/EU concerning mutual assistance for recovery of claims relating to taxes, duties, and other measures (Article 4(1) of Council Directive 2010/24/EU) – Valid as from year 2010 // EUR-Lex. URL: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52011XC1012%2802%29 (дата обращения: 08.12.2014).
  9. Model Tax Convention on Income and on Capital: Condensed Version (as it read on 15 July 2014) // OECD iLibrary. URL: http://www.keepeek.com/Digital- Asset-Management/oecd/taxation/model-tax-convention-on-income-and-on- capital-condensed-version-2014_mtc_cond-2014-en#page1 (дата обращения: 14.03.2015).
  10. O’Shea T. EU Adopts Recovery of Taxes Directive // Tax Notes International. 2010. Vol. 58. No. 6. Pp. 475-478.
  11. The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol // OECD iLibrary. URL: http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-multilateral-convention-on- mutual-administrative-assistance-in-tax-matters_9789264115606-en#page111 (дата обращения: 07.03.2015).
  12. Troyer I.D. Recovery Assistance in the EU: Evaluation of Directive 2010/24/EU: Time for an Update? // 23 EC Tax Review. 2014. Issue 5. Pp. 284-292.
[ENG]
  1. Commission implementing Regulation (EU) No. 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures. EUR-Lex. Available from: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:302:0016:0027:EN:PDF [Accessed 30/01/15].
  2. Council Directive 2001/44/EC of 15 June 2001 amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax and certain excise duties. EUR-Lex. Available from: http://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32001L0044&from=EN [Accessed 17/12/14].
  3. Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (Codified version). EUR-Lex. Available from: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32008L0055 [Accessed 25/02/14].
  4. Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures. EUR-Lex. Available from: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2010:084:0001:0012:EN:PDF [Accessed 09/02/15].
  5. Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties. EUR-Lex. Available from: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1976.073.01.0018.01.ENG [Accessed 28/01/15].
  6. Council Directive 79/1071/EEC of 6 December 1979 amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing of the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties. EUR-Lex. Available from: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1979.331.01.0010.01.ENG [Accessed 24/12/14].
  7. List of competent authorities responsible for the implementation of Council Directive 2010/24/EU concerning mutual assistance for recovery of claims relating to taxes, duties, and other measures (Article 4(1) of Council Directive 2010/24/EU) – Valid as from year 2010. EUR-Lex. Available from: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52011XC1012%2802%29 [Accessed 08/12/14].
  8. Model Tax Convention on Income and on Capital: Condensed version (as it read on 15 July 2014) (2014). OECD iLibrary. Available from: http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2014_mtc_cond-2014-en#page1 [Accessed 14/03/15].
  9. O'Shea T. (2010) EU adopts recovery of Taxes Directive. Tax notes international, 58 (6), pp. 475-478.
  10. The Multilateral Convention on Mutual Administrative Assistance in Tax Matters amended by the 2010 Protocol (2011). OECD iLibrary. Available from: http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-multilateral-convention-on-mutual-administrative-assistance-in-tax-matters_9789264115606-en#page111 [Accessed 07/03/15].
  11. Troyer I.D. (2014) Recovery assistance in the EU: Evaluation of Directive 2010/24/EU: Time for an update? 23 EC Tax Review, 5, pp. 284-292.
  12. Yurakov M.V. (2014) Evropeiskaya bezopasnost': problemy i tendentsii [European security: problems and tendencies]. Teorii i problemy politicheskikh issledovanii [Theories and Problems of Political Studies], 4, pp. 27-42.
Файлы / Files 1-leonova.pdf
Для цитирования / For citation
[RUS]
Леонова О.А. Международно-правовые аспекты сотрудничества государств-членов ЕС в сфере сбора налогов // Вопросы российского и международного права. 2015. № 5. С. 9-25.
[ENG]
Leonova O.A. (2015) Mezhdunarodno-pravovye aspekty sotrudnichestva gosudarstv-chlenov ES v sfere sbora nalogov [International legal aspects of cooperation among EU member states in the sphere of tax collection]. Voprosy rossiiskogo i mezhdunarodnogo prava [Matters of Russian and International Law], 5, pp. 9-25.

Архивные материалы юридического журнала № 5 за 2015 год «Вопросы российского и международного права», в котором размещена статья / Publisher's imprint of the journal "Matters of Russian and International Law", which includes the article.