就民事与税收关系问题在法律上的适用,确定了保证义务履行的方法

V. A. Ochakovsky, A. S. Archireeva, D. I. Seropol
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引用次数: 0

摘要

本文从确保义务履行的某些方法的适用角度考察了民事立法规范与税收立法规范之间的关系。这些法律部门对这些义务有不同的理由。与税收立法相比,民事立法在确保履行义务的方法的法律规制方面规定了处置权,而税收立法则规定了强制性规范。但是,尽管如此,分析还是揭示了这两个行业的一般规律。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
On the issue of the relationship between civil and tax law in terms of the application of certain methods of ensuring the fulfillment of obligations
This paper examines the relationship between the norms of civil and tax legislation in terms of the application of certain methods of ensuring the fulfillment of obligations. These branches of law have different reasons for these obligations. Civil legislation, in comparison with tax legislation, provides for dispositiveness in the legal regulation of those methods of ensuring the fulfillment of obligations, where tax legislation provides for a mandatory norm. But nevertheless, despite this, the analysis revealed the general provisions of the two industries.
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