Courts News

News of Moscow District Courts

Interview of the issue

D.V. Vinnitskiy
We too often and widely apply the general rule on abuse in tax law


Case on Recovery of the Actual Value of the Share in the LLC and an Example of a Ban on Controversial Conduct in Arbitrazh Process

Analytics: Tax Liability and Good Faith of the Taxpayer

T.V. Myasov
Unjustified Tax Benefit and Limits of Taxpayer Diligence

The article is devoted to the balance of public and private interests in the sphere of tax disputes over unjustified benefit. Such balance can be found only if courts unconditionally take into account the presumption of good faith of taxpayers (their independence in making decisions based on commercial interests), which can be disproved only when tax authorities establish the deliberate nature of the taxpayer’s actions aimed at reducing his tax burden.

Keywords: creation of intentional schemes of tax evasion, one-day companies, presumption of good faith of the taxpayer, interdependent persons, risks in the choice of the counterparty, due diligence

P.M. Morkhat
Settlements through the Client-Bank Service from One IP Address and Unjustified Tax Benefit: Court Practice Review

Modern technologies allow to use artificial intelligence systems in various areas of public life. In particular, the Internet is rapidly replacing classical ways of doing business with electronic ones, which are characterised by extreme speed and simplicity. For this reason, the tax authorities, participating in court proceedings where their decisions based upon the results of tax control are contested, name using identical IP addresses when paying through the electronic client-bank service as an additional evidence of interdependence (controllability) of the audited persons with their counterparties. Having considered the concept of address in detail, the author investigates in what cases courts acknowledge receiving an unjustified benefit and make decisions in favor of the tax authority.

Keywords: artificial intelligence, Internet, information, IP-address, client-bank service, tax audit, unjustified tax benefit, court practice

K.E. Sasov, E.V. Ovcharova
Verification of a Counterparty under the New Rules

The appearance in the tax legislation of the Russian Federation of a general rule aimed at combating tax evasion (non-payment of tax through abuse of taxpayer’s rights) has caused a discussion in the academic and professional community. The authors offer their own views on the problem and ways to solve it.

Keywords: judicial doctrine of due diligence of the taxpayer, the general rule on the prohibition of tax abuse by the taxpayer, the responsibility of the state

Analytics: Open Forum

A.V. Malyukina
Suspending the Enforcement of Arbitrazh Award in Cassation

The article is devoted to the main issues to be taken into account when preparing and submitting an application for the suspension of the execution of judicial decision in the cassation court.

Keywords: suspension of enforecement, cassation, counter-insurance

S.S. Vysotskikh
Dependence of an Insolvency Officer on Resolutions of Meeting of Creditors

Author article points out the tendency of delegation of matters that pertain to the competence of an insolvency officer to meeting of creditors. Meetings of creditors use this situation to oblige insolvency officer to do specific actions fairly often. Effectively meeting of creditors takes the place of insolvency officer. This approach seems objectionable, because bankruptcy becomes a corporate conflict between creditors of debtor and his beneficiaries.

Keywords: bankruptcy (insolvency), obligation of an insolvency officer, meeting of creditors, delimitation of authority

M.A. Kulikova
Formal and Nonformal Grounds For Exemption from Proof in Civil Proceedings

The author attempts to select the list of facts which are exempted from proof in civil procedure. Formal and nonformal grounds for exemption from proof in civil proceedings are analysed.

Keywords: civil proceedings, facts that cannot be proven, grounds for exemption from proof

Court Practice Reviews

Review of Court Practice in Disputes Involving Management Companies

Bulletin #3 2018