'; Effective resolution of complex tax disputes >> ANP ZENIT legal

Tax disputes

It is difficult to overestimate the importance of competent preparation and management of the tax case. We are aware of cases when uncertainty of position and poor preparation for the case led to a negative result — the need to pay tens and hundreds of millions, bankruptcy of companies, criminal prosecution of managers and founders. For quality protection of your interests, you need to know and make the most of the opportunities provided by law. Read more about the taxpayer's rights in our article Tax Wars: how to defend your rights?

What do we do within the framework of the «Tax Dispute Resolution»?

  • 01.

    We determine the strategy and tactics of conducting a dispute based on the results of a tax audit

    Case from our practice: At the pre-trial stage, the taxpayer company kept silent about gross violations when considering tax audit materials. Consequently, it was no longer possible to refer to procedural violations committed in court (paragraph 68 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 57 of 30.07.2013). In order not to lose this method of protection, we sent a complaint against the actions of the inspection to the Federal Tax Service, and then appealed to the court with a new application — on the recognition of the actions of the tax authority as illegal. The court combined the new case with the original one. As a result, the ability to refer to gross procedural violations was restored.
  • 02.

    We prepare an appeal to a higher tax authority

    A well-processed appeal allows you to withdraw up to 40% of claims at the pre-trial stage.
  • 03.

    We prepare statements to the court and form the evidence base on the case

    Case from our practice: The inspection carried out the seizure of documents. As a motive, already presented in the court, the tax authority referred to the director's refusal to receive the claim. However, when analyzing the inspection materials, we found that the director could not even theoretically refuse to receive it — he was abroad on the day specified in the request (it is difficult to argue with the mark in the passport). The seizure was declared illegal, as well as the decision on verification.
  • 04.

    We represent the interests of the company in litigation

  • 05.

    We appeal to the Constitutional Court of the Russian Federation

    Case from our practice: The tax authority transferred the taxpayer to the UTII, adding VAT at the same time (having removed the deductions, without making an adjustment for the revenue). The courts of all three instances considered the case not in our favor, the Supreme Court of the Russian Federation refused to review the case. But we managed to achieve a positive consideration of the case in the Constitutional Court of the Russian Federation (Resolution of the Constitutional Court of the Russian Federation No. 17-P of 03.06.2014). The Constitutional Court of the Russian Federation, although having recognized the contested provisions as constitutional, in fact pointed to their incorrect interpretation by the courts and the necessity to review the case.
  • 06.

    Prevention of unreasonable penalties (we receive interim measures of the court)

    An appeal to the court does not suspend the decision of the inspection on verification. Subsequent actions of the tax authority (collection of arrears at the expense of funds and other property, suspension of account transactions, transfer of materials to the RF IC) can paralyze the activities of even the most financially stable company, and in some cases — to nullify the trial itself. That is why timely receipt of interim measures of the court allows the company to survive a long trial almost painlessly.