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Today there is an increasing tendency to give law enforcement practice a new status in the application of law norms, to outline on this basis models of permissible behavior, to typify personal rights and freedoms. Therefore, a proper understanding of the norms of tax law is possible only on the basis of analysis and generalization of issues of judicial practice arising during its application. Qualified interpretation of the law on the basis of the existing law enforcement principles will allow to better understand the essence of the legal norms in the sphere of taxation and will help in their correct application in practice.In our publication we try to reflect the court practice on tax disputes and current issues of application of tax legislation norms. The main topic of the book is the coverage of issues related to optimization of taxation and minimization of tax costs in the light of the resolution of the Council of Ministers of the Republic of Belarus 465 of 15.07.2022 "On peculiarities of evaluation of certain business operations". We will consider in details the question of minimization of tax liabilities, differentiation of tax optimization and tax evasion, legality of "splitting" a business and the order of application of Article 33 of the Tax Code.
About the author
Vadim Hiliuta - Dottore in Giurisprudenza, Professore associato, Professore associato del Dipartimento di Diritto penale, Procedura penale e Criminalistica presso l'Università statale Yanka Kupala di Grodno. È autore di oltre 800 opere scientifiche e pratiche di diritto. È stato insignito del massimo riconoscimento giuridico "Themis".
