If the rights and legitimate interests of taxpayers (payers of fees), as well as other participants in tax legal relations, are violated, the legislation provides for the possibility of their protection in administrative or judicial proceedings. The means of protecting these rights and interests include appealing the actions of the tax authorities. The Tax Code of the Russian Federation establishes the right of every taxpayer to appeal against acts of tax authorities of a non-regulatory nature, actions or inactions of their officials, if, in the opinion of the taxpayer, they violate his rights. At the discretion of the taxpayer, a complaint can be addressed to a higher tax authority (higher official), i.e. in an administrative (extrajudicial) procedure, or in court.

According to the Constitution of the Russian Federation, everyone is guaranteed judicial protection of their rights. At the same time, an administrative complaint does not exclude the right to simultaneous or subsequent filing of a similar complaint with the court. Regulatory acts of tax authorities can also be appealed in the manner prescribed by federal legislation. When appealing in court, organizations and individual entrepreneurs submit statements of claim to arbitration courts, which are considered on the basis of the Arbitration Procedural Code. However, this code allows for the right to appeal to the arbitration court for citizens who do not have the status of individual entrepreneurs in cases provided for by the APC and federal legislation. Individuals who are not individual entrepreneurs file claims in a court of general jurisdiction in accordance with the legislation on appealing to the court unlawful actions of government bodies and officials. Consideration of these cases is carried out in civil proceedings, taking into account the features established by the above-mentioned legislation. An important role in protecting the rights of taxpayers (as well as other subjects of tax law) belongs to the Constitutional Court of the Russian Federation. It examines the constitutionality of the law applied or to be applied in a particular case, based on complaints from citizens about violations of their constitutional rights. This also applies to the area of tax legal relations.

The administrative procedure for appealing the actions of tax authorities is more efficient. A complaint against an act of a tax authority, the action or inaction of its official is filed, respectively, with a higher tax authority or a higher official of this body within three months from the day the taxpayer learned or should have learned of a violation of his rights. This deadline can be restored if there is a valid reason for missing it. If the person who filed the complaint withdraws it before a decision is made, then he is deprived of the right to file a second complaint on the same grounds, to the same tax authority or to the same official. The complaint must be considered no later than one month from the date of its receipt. The taxpayer must be notified of the decision in writing within three days. However filing a complaint does not suspend the execution of the act or action being appealed. But the tax authority (official) has the right to suspend their execution if there are sufficient grounds to consider these acts or actions to be inconsistent with the law.

The rights of taxpayers to protect their legitimate interests are ensured by the corresponding duties of tax officials. They are liable for unlawful actions or inaction in accordance with the legislation of the Russian Federation. The legislation provides guarantees for compensation for losses caused by unlawful actions (decisions) or inaction of tax authorities employees in the performance of their official duties. These losses must be compensated from the federal budget..

In order to protect his rights, the taxpayer can contact the bodies of the Prosecutor's Office of the Russian Federation, which supervises the implementation of laws, including tax legislation, and the observance of citizen rights, including control bodies and their officials.

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UDC 336.1:34 BBK 67.402 P 80 Published by decision of the editorial and publishing council of the Bel YuI Ministry of Internal Affairs of Russia Prokopenk

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Bibliography
1. The Constitution of the Russian Federation (taking into account the amendments introduced by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation dated December 30, 2008 No. 6-FKZ, dated December 30, 2008 No. 7-FKZ) // Russian newspaper. 2009. No. 7. 21 Jan

On September 15, a new Code of Administrative Proceedings (CAC) came into effect in Russia. It can be used to challenge regulations and by-laws adopted by government bodies at all levels. However, the procedure for appealing decisions of the tax service and extra-budgetary funds made in relation to organizations and individual entrepreneurs is prescribed in the Arbitration Procedural Code of the Russian Federation, and, despite the emergence of the CAS, has remained unchanged.

Protection of taxpayers' rights. The right to appeal against actions or inactions of tax officials

The Tax Code of the Russian Federation includes a separate section regulating the possibility and procedure for appealing acts of tax authorities and actions or inactions of their officials. The designated section VII combines two groups of norms:

- Chapter 19 “Procedure for appealing acts of tax authorities and actions or inactions of their officials” and
- Chapter 20 “Consideration of a complaint and making a decision on it.”

Article 137 of the Tax Code of the Russian Federation provides each taxpayer or tax agent with the right to appeal acts of tax authorities, actions or inactions of their officials.

Important! Please keep in mind that:

Each case is unique and individual.
A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

Depending on the differences in substantive norms and procedural order, the regulatory legal acts of Russia provide for the following ways to protect taxpayers' rights:

1. presidential;
2. administrative;
3. judicial;
4. self-defense rights.

More details

Any actions (inactions) of regulatory authorities in the financial sector can be appealed to the President of the Russian Federation.

Administrative method involves applying for protection and restoration of a violated right to a higher authority in relation to the body that made the decision or carried out the action. This method involves simplified proceedings on a filed complaint. At the same time, the administrative procedure does not deny the possibility of subsequently seeking protection in court, or an alternative procedure is provided for protecting the rights of subjects of tax legal relations.

The judicial method is regulated by the Code of Civil Procedure of the Russian Federation dated November 14, 2002 N 138-FZ, as well as by the Law of the Russian Federation “On appealing to the court of actions and decisions that violate the rights and freedoms of citizens” dated April 27, 1993 No. 4866-1. The law provides that every citizen has the right to appeal if he believes that his rights and freedoms have been violated, that he has been unlawfully assigned any obligation or that he has been unlawfully held accountable for any purpose, or that obstacles have been created to the exercise of his rights and freedoms. Legal entities - subjects of tax law - have the right to seek judicial protection even if the disputed financial relationship was formalized by an agreement.

Methods of judicial protection of taxpayers' rights:

- recognition by the Constitutional Court of the Russian Federation of a legislative act as unconstitutional in whole or in part;
- recognition by a court of general jurisdiction as contrary to federal law and, therefore, invalid or not subject to application of the law of a constituent entity of the Russian Federation;
- recognition by arbitration courts or courts of general jurisdiction as invalid of a normative or non-normative act of a tax authority, other state body or local government body that contradicts the law and violates the rights and legitimate interests of the taxpayer;
- cancellation by arbitration courts or courts of general jurisdiction of an invalid normative or non-normative act of a tax authority, other state body or local government body, contrary to the law and violating the rights and legitimate interests of the taxpayer;
- failure by the court to apply a normative or non-normative act of a state body, local government body or other body that contradicts the law;
- suppression of actions of an official of a tax authority or other government body that violate the rights or legitimate interests of the taxpayer;
- forcing tax authorities, other government bodies or their officials to fulfill legally established duties, from which they evade;
- recognition as not subject to execution of a collection order (order) of a tax or other authority to write off indisputably the amounts of arrears, penalties, fines for violations of tax legislation from the taxpayer’s bank account;
- return from the budget of amounts of arrears, penalties, and fines that were unreasonably written off in an indisputable manner;
- collection of interest for late return of overpaid or overcharged amounts of tax, fee, penalty;
- compensation for losses caused by illegal decisions, actions or inactions of tax authorities or their officials.

At the same time, the named methods of judicial protection are the subject of claims by taxpayers.

A significant part of cases arising from tax legal relations are considered by arbitration courts. Article 29 of the Arbitration Procedure Code of the Russian Federation includes the jurisdiction of arbitration courts to consider economic disputes and other cases arising from administrative and other public legal relations. Arbitration courts consider the following categories of cases related to the implementation of entrepreneurial and other economic activities by organizations and citizens:

- on challenging regulatory legal acts affecting the rights and legitimate interests of the applicant in the field of business and other economic activities;
- on challenging non-normative legal acts of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation, local governments, decisions and actions (inactions) of state bodies, local governments, other bodies and officials affecting the rights and legitimate interests of the applicant in the field of business and other economic activity;
- on recovery from organizations and citizens carrying out
  entrepreneurial and other economic activities, mandatory payments, sanctions, unless federal law provides for a different collection procedure;
- other cases arising from administrative and other public legal relations, if federal law places their consideration within the competence of the arbitration court.

The Supreme Arbitration Court of the Russian Federation in the Information Letter “Review of the practice of considering disputes related to the collection of income tax” dated June 21, 1999 No. 42 indicated that “disputes between individual entrepreneurs and tax authorities arising in connection with the calculation of income tax are within the jurisdiction of arbitration courts regardless of the basis for the dispute.”

As a general rule (Article 35 of the Arbitration Procedure Code of the Russian Federation) the claim is brought at the location of the tax authority, whose acts, actions or inactions are being appealed. Claims against state bodies and local self-government bodies arising from tax legal relations are filed in the arbitration court of the relevant constituent entity of the Russian Federation, and not at the location of the body that made the contested decision.

Article 138 of the Tax Code of the Russian Federation establishes an important rule for judicial consideration of tax disputes - principle of determining the proper defendant:

- in a case of appealing an act of a tax authority, the defendant should involve the tax authority, regardless of who exactly signed the contested act;
- in a case of appeal against actions or inactions of tax authority officials, the proper defendant will be the official who carried out the contested actions or who failed to act.

Law enforcement practice in dealing with tax disputes shows that the following issues are inevitably considered in litigation:

1. application of substantive legislation on taxes and fees;
2. application of procedural rules that served as a reason for the taxpayer to go to court: the procedure for conducting a tax audit, proceedings for a tax offense, the procedure for collecting arrears or penalties, etc.;
3. legal qualification of the status, nature of the financial and economic activities of the taxpayer in order to identify the tax consequences of these operations.

The role of the prosecutor's office in protecting the rights of taxpayers

A significant role in the protection and restoration of violated rights and legitimate interests of taxpayers belongs to the Prosecutor's Office of the Russian Federation, which, according to the Constitution of the Russian Federation (Article 129) and the Federal Law “On the Prosecutor's Office of the Russian Federation” (as amended by the Federal Law of November 17, 1995 No. 168-FZ ), constitutes a single centralized system, supervises the implementation of laws in force in Russia, takes measures aimed at eliminating their violations and bringing violators to justice. Along with other areas, the functions of the prosecutor's office include oversight of the implementation of financial legislation. It does not matter from whom the violation comes: from representative or executive authorities, financial, credit authorities, taxpayers, tax agents, residents in foreign exchange relations, etc.

To perform the function of supervising the implementation of tax law, the prosecutor's office has the right to conduct inspections of the implementation and compliance with financial legislation. Such inspections are carried out in connection with complaints, statements, and other information about tax violations received by the prosecutor's office.

In accordance with Art. 137 of the Tax Code of the Russian Federation, taxpayers or tax agents are subject to appeal against acts of tax authorities of both non-normative and normative nature:

1. non-normative acts of tax authorities, as well as actions or inactions of officials of these authorities must, in the opinion of the taxpayer or tax agent, violate their rights;
2. Regulatory legal acts of tax authorities are appealed in the manner provided not by the Code itself, but by other federal legislation.

The following non-normative acts of tax authorities specified in the Tax Code of the Russian Federation may be the object of appeal by the taxpayer:

- decisions on additional assessment of tax or penalties (clause 3 of Article 40);
- decisions on the collection of taxes, fees, as well as penalties from funds held in bank accounts (clause 3 of Article 46);
- collection orders for the transfer of tax to the budget (clause 2 of article 46);
- decisions to refuse to grant a deferment or installment plan for the payment of a tax or fee (clause 6 of Article 64);
- decisions to suspend transactions on bank accounts of a taxpayer or tax agent (Article 76);
- decisions to seize the property of a taxpayer or tax agent (Article 77);
- etc.

In addition to the above-mentioned non-normative acts, decisions of higher tax authorities made on the consideration of taxpayer applications for unlawful actions, inaction or acts of lower tax inspectorates are also subject to appeal.

The following are not subject to administrative or judicial appeal:

- tax audit acts, since they themselves do not contain mandatory instructions for taxpayers that entail legal consequences.

The taxpayer has the right to challenge:

1. the legality of actions or inactions of tax officials, if the consequences of such behavior were violations of the legal rights and interests of the applicant;
2. creation of illegal obstacles to the exercise of property rights or other property rights, as well as freedoms; imposition of additional duties or other illegal property encumbrances;
3. illegal bringing to tax liability.

Actions of tax officials that violate the rights of taxpayers and, therefore, subject to appeal, can be expressed in various types of actions:

- carrying out control activities in violation of tax procedural norms,
- presenting a demand for payment of a tax or fee,
- presentation of a written tax notice of tax payment, etc.

The inaction of tax officials, which violates the rights of taxpayers, is most often expressed in evasion of the return of excessively collected amounts of tax, fee or penalty.

The procedure for appealing decisions and actions of tax authorities

In accordance with Art. 138 of the Tax Code of the Russian Federation, acts of tax authorities, actions or inactions of their officials can be appealed to a higher tax authority (higher official) or to court.

Filing a complaint to a higher tax authority (superior official) does not exclude the right to simultaneous or subsequent filing of a similar complaint in court.

Moreover, in accordance with paragraph 5 of Art. 101.2 of the Tax Code of the Russian Federation, a decision to prosecute for committing a tax offense or a decision to refuse to prosecute for committing a tax offense can be appealed in court only after appealing this decision to a higher tax authority. In case of appealing such a decision in court, the period for applying to the court is calculated from the day when the person in respect of whom this decision was made became aware of its entry into force. Thus, the administrative (pre-trial) appeal procedure is mandatory.

Judicial appeal of acts (including regulations) of tax authorities, actions or inactions of their officials is carried out by filing a statement of claim:

organizations and individual entrepreneurs - to the arbitration court in accordance with arbitration procedural legislation;
by individuals who are not individual entrepreneurs - to a court of general jurisdiction in accordance with the legislation on appealing to the court unlawful actions of government bodies and officials.

At the same time, according to the Determination of the Constitutional Court of the Russian Federation of February 20, 2002 N 22-O, the costs of representation in the arbitration court and the provision of legal services must be included in the damages subject to compensation to the party in whose favor the decision was made.

As a general rule, appealing against unlawful behavior of tax authorities or their officials does not suspend the execution of the act or action being appealed.

In the case of appealing acts of tax authorities, actions of their officials to the court at the request of the taxpayer (payer of fees, tax agent), the execution of the appealed acts, the commission of the appealed actions may be suspended by the court (in the manner established by the relevant procedural legislation of the Russian Federation), and in the case of an appeal to higher tax authority - may be suspended by decision of a higher tax authority.

The procedure and deadlines for filing a complaint with a higher tax authority or a higher official are established by Art. 139 of the Tax Code of the Russian Federation, as well as the Rules for the consideration of tax disputes in pre-trial order, approved by order of the Ministry of Taxes of the Russian Federation of August 17, 2001 No. BG-3-14/290.

A complaint to a higher tax authority (superior official) is submitted in writing, unless otherwise provided by the Tax Code of the Russian Federation, within 3 months from the day the person learned or should have learned about the violation of his rights. Supporting documents may be attached to the complaint. If the deadline for filing a complaint is missed for a good reason, this deadline, at the request of the person filing the complaint, can be restored by a higher official of the tax authority or a higher tax authority, respectively.

An appeal against a tax authority’s decision to prosecute for committing a tax offense or a decision to refuse to prosecute for committing a tax offense is filed before the decision being appealed comes into force.

A complaint against a decision of a tax authority that has entered into legal force to hold accountable for committing a tax offense or a decision to refuse to hold accountable for committing a tax offense that has not been appealed is filed within one year from the date of the appealed decision.

An appeal against the relevant decision of the tax authority is submitted to the tax authority that made this decision, which is obliged to send it with all materials to a higher tax authority within 3 days from the date of receipt of the said complaint.

A person who filed a complaint with a higher tax authority or a higher official, before a decision is made on this complaint, may withdraw it on the basis of a written application. Withdrawal of a complaint deprives the person who filed it of the right to file a second complaint on the same grounds to the same tax authority or to the same official.

If the rights and legitimate interests of taxpayers, as well as other participants in tax legal relations, are violated, the legislation provides for the possibility of their protection in administrative or judicial proceedings. The means of protecting these rights and interests include appealing the actions of the tax authorities. The Tax Code of the Russian Federation establishes the right of every taxpayer to appeal against acts of tax authorities of a non-regulatory nature, actions or inactions of their officials, if, in the opinion of the taxpayer, they violate his rights. At the discretion of the taxpayer, a complaint can be addressed to a higher tax authority (higher official), i.e. in an administrative (extrajudicial) procedure, or in court.

According to the Constitution of the Russian Federation, everyone is guaranteed judicial protection of their rights. At the same time, an administrative complaint does not exclude the right to simultaneous or subsequent filing of a similar complaint with the court. Regulatory acts of tax authorities can also be appealed in the manner prescribed by federal legislation. When appealing in court, organizations and individual entrepreneurs submit statements of claim to arbitration courts, which are considered on the basis of the APC. However, this code allows for the right to appeal to the arbitration court for citizens who do not have the status of individual entrepreneurs in cases provided for by the APC and federal legislation. Individuals who are not individual entrepreneurs file claims in a court of general jurisdiction in accordance with the legislation on appealing to the court unlawful actions of government bodies and officials. Consideration of these cases is carried out in civil proceedings, taking into account the features established by the above-mentioned legislation. An important role in protecting the rights of taxpayers (as well as other subjects of tax law) belongs to the Constitutional Court of the Russian Federation. It examines the constitutionality of the law applied or to be applied in a particular case, based on complaints from citizens about violations of their constitutional rights. This also applies to the area of tax legal relations.

Administrative procedure for appealing the actions of tax authorities: A complaint against an act of a tax authority, the action or inaction of its official is submitted, respectively, to a higher tax authority or to a higher official of this body within three months from the day the taxpayer learned or should have learned about the violation of his rights. This deadline can be restored if there is a valid reason for missing it. If the person who filed the complaint withdraws it before a decision is made, then he is deprived of the right to file a second complaint on the same grounds, to the same tax authority or to the same official. The complaint must be considered no later than one month from the date of its receipt. The taxpayer must be notified of the decision in writing within three days. However filing a complaint does not suspend the execution of the act or action being appealed. But the tax authority (official) has the right to suspend their execution if there are sufficient grounds to consider these acts or actions to be inconsistent with the law.

74.Tax offenses - general provisions.

A tax offense is recognizedguilty of an illegal (in violation of the legislation on taxes and fees) act (action or inaction) of a taxpayer, tax agent and other persons, for which liability is established by the Tax Code of the Russian Federation.Individuals can be held liable for tax offenses from the age of 16.

Is found guilty of committing a tax offense a person who has committed an unlawful act intentionally or through negligence. A tax offense is recognized as committed intentionally, if the person who committed it was aware of the illegal nature of his actions (inaction), desired or consciously allowed the harmful consequences of such actions (inaction). A tax offense is recognized as committed due to negligence, if the person who committed it was not aware of the illegal nature of his actions (inaction) or the harmful nature of the consequences that arose as a result of these actions (inaction), although he should and could have been aware of this. The guilt of an organization in committing a tax offense is determined depending on the guilt of its officials, representatives, whose actions (inaction) led to the commission of a tax offense.

The general conditions for bringing to justice for committing a tax offense are the following: 1) prosecution for committing a tax offense is possible only on the grounds and in the manner provided for by the Tax Code of the Russian Federation; 2) the impossibility of repeatedly bringing to justice for committing the same tax offense; 3) the liability provided for by the Tax Code of the Russian Federation for an act committed by an individual occurs if this act does not contain elements of a criminal offense; 4) holding an organization accountable for committing a tax offense does not relieve its officials from administrative, criminal or other liability provided for by the laws of the Russian Federation; 5) holding a taxpayer accountable for committing a tax offense does not relieve him of the obligation to pay the due amounts of tax and penalties; 6) a person is considered innocent of committing a tax offense until his guilt is proven and established by a court decision that has entered into legal force.

Article 137 of the Tax Code of the Russian Federation gives each taxpayer or tax agent the right to appeal against acts of tax authorities of a non-normative nature, actions or inactions of their officials, if, in the opinion of the taxpayer or tax agent, such acts, actions or inactions violate their rights.

Depending on the differences in substantive standards and procedural order, the regulatory legal acts of the Russian Federation provide for the following methods of protecting the rights of taxpayers:

– presidential;

– administrative;

– judicial;

– self-defense of rights.

Any actions (inactions) of regulatory authorities in the financial sector, in particular decisions of the Federal Service for Financial Markets, can be appealed to the President of the Russian Federation.

The administrative method involves applying for protection and restoration of a violated right to a higher authority (in relation to the body that made the decision or carried out the action). At the same time, the administrative procedure does not deny the possibility of subsequently seeking protection in court, or an alternative procedure is provided for protecting the rights of subjects of tax legal relations.

Along with the administrative procedure, the judicial appeal procedure is used.

At the same time, the Tax Code of the Russian Federation establishes two conditions, compliance with which is necessary to protect the violated rights of taxpayers or tax agents:

– non-normative acts of tax authorities, as well as actions (inaction) of officials of these bodies must, in the opinion of the taxpayer or tax agent, violate their rights;

– regulatory legal acts of tax authorities are appealed in the manner provided not by the Tax Code of the Russian Federation, but by other federal legislation.

Decisions of higher tax authorities made on the consideration of taxpayers' applications for unlawful actions, inaction or acts of lower tax inspectorates are also subject to appeal.

Acts of tax audits are not subject to appeal in administrative or judicial proceedings, since they themselves do not contain mandatory instructions for taxpayers that entail legal consequences.

In tax law, the administrative appeal procedure does not have the nature of a pre-trial procedure, therefore filing a complaint with a higher tax authority (superior official) does not exclude the simultaneous or subsequent filing of a similar complaint with the court.

A complaint against an act of a tax authority, actions or inaction of its official is submitted, respectively, to a higher tax authority or to a higher official of this body.

A complaint to a higher tax authority (superior official) is filed, unless otherwise provided by this article, within three months from the day the taxpayer learned or should have learned about the violation of his rights. Supporting documents may be attached to the complaint.

If the deadline for filing a complaint is missed for a good reason, this deadline, at the request of the person filing the complaint, may be restored by a higher official of the tax authority or a higher tax authority, respectively.

The complaint is submitted in writing to the relevant tax authority or official.

A person who filed a complaint with a higher tax authority or a higher official, before a decision is made on this complaint, may withdraw it on the basis of a written application.

Withdrawal of a complaint deprives the person who filed it of the right to file a second complaint on the same grounds to the same tax authority or to the same official.

Resubmission of the complaint to a higher tax authority or a higher official is made within two months.

A higher body or a higher official, within one month from the date of receipt of the complaint, is obliged to consider it and make one of the following decisions:

– leave the complaint without satisfaction;

– cancel the tax authority’s act and order an additional audit;

– cancel the decision and terminate the tax violation case;

change the decision or make a new decision on the merits of the circumstances of the case.

Any of the decisions made is reported to the person who filed the complaint within 3 days.

17.2. Judicial procedure for protecting violated rights of taxpayers

The judicial procedure for protecting the rights of taxpayers involves a person filing a lawsuit in the appropriate court.

The legislation of the Russian Federation provides for the following methods of judicial protection of the rights of taxpayers:

– recognition of a legislative act as unconstitutional in whole or in part by the Constitutional Court of the Russian Federation;

– recognition by a court of general jurisdiction of the law of a constituent entity of the Russian Federation as contrary to Federal Law and, therefore, invalid or not subject to application;

– recognition by arbitration courts or courts of general jurisdiction as invalid of a normative or non-normative act of a tax authority, other state body or local government body that contradicts the law and violates the rights and legitimate interests of the taxpayer;

– cancellation by arbitration courts or courts of general jurisdiction of an invalid normative or non-normative act of a tax authority, other state body or local government body, contrary to the law and violating the rights and legitimate interests of the taxpayer;

– non-application by the court of a normative or non-normative act of a state body, local government body or other body that contradicts the law;

– the intersection of actions of an official of a tax or other government agency that violate the rights or legitimate interests of the taxpayer;

– coercion of tax authorities, other government bodies or their officials to fulfill legally established duties, from which they evade;

– declaring as unexecutable a collection order (instruction) of a tax or other authority to write off from the taxpayer’s bank account in an indisputable manner the amounts of arrears, penalties, fines for violations of tax legislation;

– return from the budget of amounts of arrears, penalties and fines unreasonably written off in an indisputable manner;

– collection of interest for untimely return of overpaid or overcharged amounts of taxes, fees, penalties;

– compensation for losses caused by illegal decisions, actions (inaction) of tax authorities or their officials.

The named methods of judicial protection are at the same time the subject of claims by taxpayers.

According to Art. 29. Arbitration Procedure Code of the Russian Federation to the jurisdiction of economic disputes and other cases arising from administrative and other public legal relations

Arbitration courts consider the following categories of cases related to the implementation of entrepreneurial and other economic activities by organizations and citizens:

– on challenging regulatory legal acts affecting the rights and legitimate interests of the applicant in the field of business and other economic activities;

– on challenging non-normative legal acts of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation, local government bodies, decisions and actions (inaction) of state bodies, local government bodies, other bodies and officials affecting the rights and legitimate interests of the applicant in the field of entrepreneurial and other economic activities;

– about administrative offenses;

– on the collection of mandatory payments and sanctions from organizations and citizens engaged in business and other economic activities, unless the Federal Law provides for a different procedure for their collection;

– other cases arising from administrative and other public legal relations, if the Federal Law places their consideration within the competence of the arbitration court.

The rights of taxpayers to protect their legitimate interests are ensured by the corresponding duties of tax officials. They are liable for unlawful actions or inaction in accordance with the legislation of the Russian Federation. The legislation provides guarantees for compensation for losses caused by unlawful actions (decisions) or inaction of tax officials in the performance of their official duties. These losses must be compensated from the federal budget..

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