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the Positions which are taken out on protection:


1. All the ways long protection of the rights of tax bearers depending on character of disputable legal relations and a protection specific goal can be classified on: contest of normative acts and nenormativnyh, actions (are directed on change, the termination of the arisen legal relations); compulsion (are directed on occurrence of legal relations) and a recognition (are directed on a recognition of presence or absence of disputable legal relations).

2. Position that fixed in NK the Russian Federation and agrarian and industrial complex of the Russian Federation the legal design of a way of protection of the rights from illegal inactivity of the tax organ does not allow the tax bearer to be protected from misbehaviour since the protection specific goal – restoration of the broken right thus is not reached is proved. In this connection, it is expedient to include in a basis of a way of protection not the appeal of inactivity or its recognition illegal, and compulsion of the tax organ or the official of the tax organ to make certain action or to accept the certificate, and inactivity to carry to the basis for application of a way of protection of the right.
3. Position that it is necessary to add quantity of ways of protection of the rights of the tax bearers entering into the judicial and administrative form of protection, not enough, of them with such ways as a recognition court or the higher tax organ (the higher official) duties on payment of the tax executed is proved; a recognition court or the higher tax organ (the higher official) presence or absence of an overpayment. Thereupon it is expedient to add forms of protection of the rights ustanovitelnymi with ways of protection in the form of offset, return of unduly amounts collected of the tax (gathering) by court, peni either the penalty, or unduly paid sums of the tax, gathering, peni and the penalty. Necessity of introduction of the given ways of protection of the rights is caused by possibility of numerous refusal in satisfaction of requirements of the tax bearer in offset or return carrying out and absence of different ways of the protection, allowing to restore the broken right.
4. Efficiency of application of ways of protection in the form of offset, return of taxes, gathering and the penalty directly depends on exact definition used in NK the Russian Federation of terms źunduly paid tax╗, źunduly collected tax╗. In this connection it is offered to formulate concept źunduly paid tax╗ as tax payment in bolshem the size, than it is provided by the legislation on taxes and tax collections, and concept źunduly collected tax╗ as wrongful withdrawal at the tax bearer of the tax in bolshem the size, than it is provided by the legislation on taxes and tax collections. With a view of differentiation of ways of protection it is expedient to specify terms "nenormativnyj" and "action". nenormativnyj - the written document having any form of expression. Action - the strong-willed certificate expressed in out of in the form of oral speech, implicative action, the written document (which does not concern neither to nenormativnomu, nor to the normative act).
5. Position that the result of protection is directly connected with the bases of application of a way of protection of the right is proved. The bases for a recognition illegal nenormativnogo, tax organ actions are defined proceeding from infringements of the rights of tax bearers supposed by tax organs at their acceptance or fulfilment.
So, the most typical bases for a recognition nenormativnogo illegal (void) are:
Infringement by the tax organ of procedure of acceptance nenormativnogo;
Requirement non-observance to the form nenormativnogo if it is defined in the normative act and it has led to infringement of the rights of the tax bearer;
Incorrect application of the law (the law which is coming under to application is not applied; the law which is not coming under to application is applied; the applied law is incorrectly interpreted);
The circumstances important for true application of rules of law are not in full found out; not facts in evidence which were the basis for acceptance nenormativnogo;
Tax organ conclusions mismatch business actual facts;
Errors, typing errors are committed, opiski if they have affected decision-making in essence and are not corrected by the tax organ before decision-making, etc.
The bases for a recognition illegal actions of the tax organ (official) are:
Tax organ or official action is based on incorrect application of the law (the law which is coming under to application is not applied; the law which is not coming under to application is applied; the applied law is incorrectly interpreted);
Action is based on is incomplete the found out circumstances important for true application of rules of law;
Action is factual, which are not proved, etc.
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A source: Gudym Valery Nikolaevich. WAYS of PROTECTION of the RIGHTS of TAX BEARERS: the MODERN CONDITION And DEVELOPMENT PROSPECTS. The dissertation author's abstract on competition of a scientific degree of the master of laws. Moscow. 2008

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