Monograph by Elena Kilinkarovа, Head of the Tax Practice

"Set-off and return of overpaid and over-collected tax payments" – a monograph by Elena Kilinkarovа, Senior Associate and Head of the Tax Practice of Maxima – Consulting & Law has been recently published by Wolters Kluwer Publishers.

The book represents the first comprehensive study of offset and refund of overpaid and over-collected tax payments in Russian tax and budget law, which was carried out on the basis of pre-revolutionary, Soviet and contemporary legal and doctrinal sources, as well as law enforcement.

The book draws some conclusions about the nature of the relations arising in connection with the offset and rebates on tax payments, the ratio of these procedures with the related phenomena of tax and civil legislation, analyzed the right of the taxpayer to credit or refund of overpaid and overcharged amounts of tax payments in time and regulation procedures for set-off and return to the tax and budget legislation.

(Information source: www.wolters-kluwer.ru/catalogue/41862.html)