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SOURCE:	Almanac of Modern Science and Education. Tambov: Gramota, 2014. № 9. P. 80-83.
SCIENTIFIC AREA:	Law Sciences
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INSTITUTION OF INSIGNIFICANCE IN PRACTICAL ACTIVITY OF FEDERAL SERVICE FOR FISCAL AND BUDGETARY SUPERVISION OF THE RUSSIAN FEDERATION

MEDVEDEV Mikhail Aleksandrovich
State University - Education-Science-Production Complex

Abstract. The article deals with the issue of the use of the institution of insignificance in the practical activity of the Federal Service for Fiscal and Budgetary Supervision of the Russian Federation. The reasons of dispute between the Federal Service for Fiscal and Budgetary Supervision of the Russian Federation and the courts of the Russian Federation about the use of insignificance are revealed. The author also tries to draw a conclusion on the basis of the stated material on this issue.

Key words and phrases: Росфиннадзор, малозначительность, валютные операции, резидент (нерезидент), уполномоченный банк, Центральный банк РФ, прогноз социально-экономического развития РФ, публично-правовая обязанность, Federal Service for Fiscal and Budgetary Supervision of the Russian Federation, insignificance, foreign exchange transactions, resident (non-resident), authorized bank, Central Bank of the Russian Federation, forecast of socio-economic development of the Russian Federation, public duty

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