The amount of arbitration cases with Federal Tax Service is steadily decreasing. So, if for the year 2014 the tax filed more than 70,000 suits, then in 2016 - less than 20,000. Legal persons also became less to appeal against the actions of the Federal Tax Service. At the same time disputes on large amounts are more often won by the tax authorities, but by smaller ones by business representatives. "Pravo.ru" shares with the readers the research information, and experts explain them.
Analysts "Pravo.ru" analyzed the dynamics of claims with tax authorities for the period from the 1st of January 2014 to 30th of June 2017. Data on almost 200,000 arbitration cases were obtained using the Casebook system. All categories of disputes with the Federal Tax Service were taken into account. Among the investigated claims, about 75% in quantitative terms fell on disputes over the collection of compulsory payments and sanctions, about 10% - on disputes related to the creation, reorganization and liquidation of organizations on the basis of applications of tax authorities, as well as disputes over disputing non-normative acts. The remaining 15% included such disputes as challenging tax rulings on bringing to administrative responsibility, returning from the budget excessively collected or overpaid funds, and others. Disputes in bankrupt cases were not taken into account.
The statistics says that in the disputes with big amount of tax complaints FTS wins more often than in cases with small amount. "In fact, now it is difficult to win disputes with the state in case with the amount of additional payments of more than 10 million rubles." A taxpayer can count on success if there is already established judicial practice in his favor, or in isolated cases involving different interpretations of the law. But in case of the amount of additional charges less than 1 million rubles, courts prefer to listen more to the arguments of taxpayers," said Yury Mirzoev, The CEO, head of the practice of tax law at the National Law Company "Mitra".
Materials were taken from “Pravo.ru”
