Unjustified tax benefit Resolution of the Supreme Arbitration Court of Russia 53 dated October 12. 2006 with comments. and examples of arbitration practice / Neobosnovannaya nalogovaya vygoda Postanovlenie Vysshego Arbitrazhnogo Suda RF 53 ot 12 okt. 2006 g. s komment. i primerami arbitrazhnoy praktiki