Постатейный комментарий к Таможенному кодексу Российской Федерации
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The work provides the readers with a complete line-item commentary to all the norms of the tax code of the Russian Federation, coming into force on January 1, 2004. The articles are commented taking into account the pre-active tax code and practical experience of the Russian customs bodies. In addition, the consideration of juridical practice related to legal investigation into customs disputes is given.
