EUROPEAN PROFILES S.A

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TITLE OF PROJECT

Constitutional Justice and the Tax Code

Country:

Russian Federation

Project Period:

01/2006-06/2006

Project Value:

€ 199.496

No of Staff Provided:

3

Origin of Funding:

EU - TACIS

Framework Contract

Name of Client/ Beneficiary:

Constitutional Court of the Russian Federation

Description of Project:

The global and specific policy objectives of this project are to reach a consistent interpretation of the law with respect to the application of the tax code, in order to maintain and preserve one of the basic rights guaranteed by the Russian Constitution: equality for all under the law. The first aim of the tax authority is to apply the tax code, it is a secondary aim to minimize tax avoidance, and increase tax revenues. The aim of the Constitutional Court is to ensure that all state authorities observe the constitutional rights enshrined in the Constitution.


The activities of the project are the following:

  • Describe how cases where complaints are filed by legal entities and individuals against the tax authorities are managed in member states of the European Union, and beyond.
  • Comparative analysis of the interpretation of the tax codes in different European countries (Austria, Germany, France, Italy, and others). Such interpretation can be done by constitutional court, commercial courts and by executive authorities. How this power for interpretation of the tax code is divided between them in different countries.
  • Work with the relevant authorities to find weaknesses in the current framework of rules and laws concerned, to make the obligations of tax payers clear and define the tax authorities' boundaries in applying the relevant laws.
  • Identify what normative acts can be issued that will increase the capacity of state institutions to apply the law fairly and without further complications. The particular interest of the Constitutional Court is to clarify the procedural rules for handling cases against the tax authorities.
  • To select and translate into Russian a number of relevant cases from the constitutional courts of European Union member states.

Services Provided:
  • Comparative analysis of the interpretation of the tax codes in different European countries
  • Work with the relevant authorities to find weaknesses in the current framework of rules and laws concerned, to make the obligations of tax payers clear and define the tax authorities' boundaries in applying the relevant laws.
  • Identify what normative acts can be issued that will increase the capacity of state institutions to apply the law fairly and without further complications

Name of Partners:
  • DFC