In South and North Caucasus Federal Districts the courts adamite the truth of tax authorities in the judicial disputes. Experts think, that Federal Tax Service could improve quality of lawyers` services, but at the same time they point to a possible unofficial installation to make decisions in favor of the tax authorities for budget replenishment. In 2015 this trend will only increase, predicts CEO of LLC "National Law Company" Mitra "Yury Mirzoev.
"In 2007-2008 70% of tax disputes were resolved in favor of companies, but now this figure has dropped to 40%. And this is objective data. All lawyers, involved in tax matters, declare this unanimously. In particular, participants of the recent scientific and practical round table, organized by Mitra, agreed with this, "Mirzoev said.
He reminded that in the early 2000's the courts took most of the decisions in favor of the tax service. However in 2007-2012 the situation has changed somewhat. This time, according to the expert, lawyers called the golden period of taxpayers. However, law enforcement is being observed again.
"There are always some ambiguities in the legislation, which can be interpreted both in favor of one, and in favor of the other party. And in any case, there are ambiguous circumstances and so on. And recently such disputable moments are treated strictly in favor of the tax authorities, "Mirzoev explained. He connects it with the fact that now the government doesn`t risk legislatively to increase the tax burden, so as not to cause discontent on the part of citizens, but understands that in times of crisis it is necessary to actively fill the budget.
At the same time, the interlocutor of the agency explained that this trend is observed throughout the country, but in the South Federal District and the North Caucasus Federal District is felt especially strongly, as these districts differ due to tough policy with regard to tax law.
"Also, we can`t say that the tax authorities began to work much better. For example, the doctrine of unreasonable tax benefit was adopted in 2006. And of course, then, not all the processes were polished by the tax authorities, now they are using it much more confidently, "Mirzoev said.
He noted that in 2015 many lawyers expect tougher enforcement practices. This may negatively affect the small and medium business. "Collection in the amount of 50 thousand rubles. Sometimes small businesses can be killed. This is understood by both tax authorities and judges. However, for large businesses, the average amount of the dispute is 10 million rubles. And it is in such cases that courts become more often on the side of tax authorities, "Mirzoev said.
Looking back that the problems in existing in tax law were discussed in Krasnodar on January 23, 2015 during the scientific and practical round table. The event was organized by the National Law Company “Mitra”.
The round table was attended by leading experts in the field of tax law in Russia, including: Viktor Batsiev, a retired judge of the Supreme Arbitration Court of the Russian Federation, members of the advisory councils of the Armed Forces of the Russian Federation and the North Caucasus Federal Arbitration Court, Mikhail Shvarts and Sergei Ovsyannikov, the FTS representative, With taxpayers Sergei Yudin, acting arbitration judges Svetlana Paraskevova and Igor Gonzus, as well as representatives of Mitra, Yury Mirzoev and Zaurbek Akhmetov.
All participants of the round table came to the conclusion that the holding of this event should become annual, as it helps solve the accumulated problems in the field of tax law in the region and the South Federal District.
Materials were taken from " RBK Krasnodar region"
