Elena Kilinkarova has provided her comments to Pravo.ru on the reduction in cases with the Federal Tax Service

Website Pravo.ru researched the trend in fewer court claims involving the Federal Tax Services (FTS) from 1 January 2014 until 30 June 2017 being heard; in 2014 the tax authority submitted more than 70,000 claims whereas in 2016 there were less than 20,000.

Elena Kilinkarova, PhD, Counsel and Head of the Tax Practice at Maxima Legal considers that “the overall trend of a lower number of disputes involving the FTS as the defendant might be explained by the introduction on 1 January 2014 of mandatory pre-trial proceedings”.

According to Elena, “it is noteworthy that whilst there has been a reduction in the number of claims between 2014-2016 challenged by taxpayers, between 2014-2016 the value of claims remained at the same level, which leads to the conclusion that the average value of disputes involving taxpayers has increased.

At the same time, it follows from the published data, that the outcomes of disputes from claims made by taxpayers in recent year have not changed in their favour.  In spite of the fact that the number of cases won and lost by taxpayers remains roughly the same, we can conclude that in larger disputes the courts favour the positions of the FTS – whilst the number of cases for which taxpayers claims were not approved is unchanged, the value of claims for disputes in 2015 and 2016 was significantly higher than the figures for 2014”.

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