Seizure of Documents and Items in the Implementation of Tax Control Under the Laws of Russia and France
Abstract
The article describes the procedure for seizure of documents and items within the framework of tax control under the laws of Russia and France, as well as the rights and obligations of tax authorities and controlled entities regarding this procedure. The big problem is that authorized persons do not always check the real need for the seizure of a document. This is especially true with regard to documents and electronic correspondence. Files are usually removed after a quick search for a keyword, which, of course, does not give details and forces the person in charge to seize a large amount of information in order to analyze it in its entirety. It increases the processing time, and in general is incorrect for the person who is subject to tax audit.
About the Author
Yu. L. Kuznetsova
National Research University Higher School of Economics
Russian Federation
Russian Federation
Master of the First Year of the Faculty of Law
20 Myasnitskaya St Moscow, 101000
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Review
For citations:
Kuznetsova Yu.L. Seizure of Documents and Items in the Implementation of Tax Control Under the Laws of Russia and France. ECONOMICS. LAW. SOCIETY. 2018;(3):54-58. (In Russ.)
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