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Вопросы налогового права в судебной практике Верховного Суда Российской Федерации. Коллектив авторов

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Вопросы налогового права в судебной практике Верховного Суда Российской Федерации - Коллектив авторов

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оставлена без удовлетворения. При обжаловании решения налогового органа в судебном порядке требования налогоплательщика оставлены без удовлетворения. Однако, по мнению Судебной коллегии по административным делам Верховного Суда РФ, судами не учтено следующее.

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