Back to publication quoted Artur Zurabyan in an article titled “Punishment for red tape and a nonbinding pretrial order: new cases of the Supreme Court”

Punishment for red tape and nonbinding pretrial order: new cases of the Supreme Court

From 12 to 15 May, the Supreme Court will hear 45 cases.  The judges of the Economical Board will consider when it is possible to file a lawsuit against the tax authorities without observing the pretrial procedure and whether it is possible to recognize a pledge agreement as a preferred transaction.  The judges of the Civil Collegium will decide whether a person who has not been recognized as a victim in a criminal case can recover money from a civil claim.  The Disciplinary Board will hear a judge from the Primorsky Krai who will try to challenge his dismissal because of red tape.

One of the tax disputes is case number A56-60671/2019.  An entrepreneur asked for the return of funds taken from his account resulting from a decision of tax officials.  Because he omitted the pretrial dispute resolution procedure, the court refused his request.  The businessman took  his case to the Supreme Court.  The entrepreneur insists that the provisions of the Tax Code do not contain any special requirements for the mandatory pretrial settlement of disputes when it comes to reimbursements for taxes, penalties, and fines.  The Economy Collegium will determine what is correct.

Artur Zurabyan, an attorney and the head of the Dispute Resolution and International Arbitration Practice at ART DE LEX, stated:

Earlier, the Supreme Court already had formulated an approach by which a taxpayer can choose a way to protect his rights (No. 304-KG16-3143; paragraph 28, of the Review of Judicial Practice for 2016, No. 3).  If he chooses to claim excessively levied taxes, the court is to investigate the legality of the nonnormative legal act.