Sergei Zhuk | comment for Advokatskaya Gazeta: Legality of exclusion from the Unified State Register of Legal Entities

In this commentary to the article by Ekaterina Kovtun «What can we do against the illegal actions of tax officials?» (see: AG. 2022. No. 8 (361)) the author states that shifting the burden to prove the legality of the appealed decision is used not only in the field of economic justice. In such cases assumed to the courts of general jurisdiction, the Russian Administrative Procedure Code is applicable, which also obliges IFTS to prove the legality of the organization's exclusion from the state register. 

Read more here: https://www.advgazeta.ru/mneniya/zakonnost-isklyucheniya-iz-egryul/