Tax authorities participation in arbitration and civil proceedings in modern Russia

Journal Issue:

Author Information: 

Candidate for Ph.D. (Law) at the Department of Judicial Authority, Law-Enforcement and Human Rights Activity of the Peoples’ Friendship University of Russia.

Abstract: 

In the present article author took up questions of the Federal Tax Service in the Russian Federation represented by FTS of Russia itself, the Departments of FTS of Russia in subjects of the Russian Federation, by interregional inspectorates of FTS of Russia for the largest taxpayers, Interdistrict IFTS of Russia and IFTS of Russia both in arbitration, and in civil legal proceedings participation. Author pays special attention to the questions of administrative responsibility for tax offenses, collecting evidential base, consideration of this category of affairs in courts of law, arbitration courts. Various aspects of standard and legal regulation, including according to Codes of the Russian Federation on administrative offenses are discussed. On a number of topical questions the position of Plenum of the Supreme Arbitration Court of Russian Federation, and also legal practice is presented.

Keywords: 

tax authorities, case, administrative infraction, plaintiff, defendant, court, official, inspection.

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