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Procedural Features of Tax Disputes Adjudication by Russian Commercial Courts

ФИО студента: Larisa Guseva

Руководитель: Margarita Pavlova

Кампус/факультет: Faculty of Law

Программа: Jurisprudence (Bachelor)

Год защиты: 2019

The diploma thesis focuses on the features of the tax disputes adjudication by russian commercial courts. Disputes in the field taxation and tax administration as the most common and extremely difficult category of cases with the participation of state bodies in the structure of arbitration practice and the extent of the diploma thesis is not capable to deal it in a whole range. In this work the research is conducted on the procedural features of tax disputes, in particular on the difference between the disputes in the field of taxation and other disputes adjudicated by russian commercial courts and adjudication in the courts of general jurisdiction. The aim of this work is to identify the procedural features of the tax disputes, which entails the establishment of special procedural status of the parties to the dispute, their application of specific procedural techniques. An additional point is that the issue of the difference between the procedures for the consideration and the resolution of tax disputes in courts of general jurisdiction and commercial courts creates difficulties for law enforcement officials. The research paper is based on the norms of procedural law, judicial practice materials, the achievements of legal science.

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