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Features of consideration of disputes on value added tax in bankruptcy legal relations
- Authors: Popkova Z.G.1, Rashidov O.S.1
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Affiliations:
- Volga Branch, Russian State University of Justice
- Issue: No 8 (2023)
- Pages: 41-48
- Section: Public law (state law) studies
- Submitted: 25.01.2026
- Accepted: 25.01.2026
- Published: 10.08.2023
- URL: https://ogarev-online.ru/2072-909X/article/view/375673
- ID: 375673
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Abstract
In historical retrospect, the article examines some aspects of the regulation of the payment of value added tax by entities recognized as bankrupt, taking into account the practice of the highest judicial authorities, as well as in terms of the reaction of the legislator to these legal problems. Conclusions are drawn that the studied issues allow us to see the competition of opposing values expressed, on the one hand, in national legal acts on taxes; and, on the other hand, in national legal acts on bankruptcy. The legislator as a result from January 1, 2021 chose the path of complete exclusion of value-added tax on any assets sold by a bankrupt.
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About the authors
Zhanna G. Popkova
Volga Branch, Russian State University of Justice
Author for correspondence.
Email: zhp75@mail.ru
ORCID iD: 0000-0003-2318-1126
Candidate of Science (Law), Associate Professor, Associate Professor of the Department
Russian Federation, Nizhny NovgorodOmar Sh. Rashidov
Volga Branch, Russian State University of Justice
Email: rap_pf_gospravo@mail.ru
ORCID iD: 0000-0003-4894-0192
кандидат юридических наук, доцент, доцент кафедры
Russian Federation, Nizhny NovgorodReferences
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