Settlement of Tax Disputes in the Russian Federation and Germany
This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review. In accordance with German law, the administrative stage of dis...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
MGIMO University Press
2015-01-01
|
| Series: | Vestnik MGIMO-Universiteta |
| Subjects: | |
| Online Access: | http://mgimoreview.elpub.ru/jour/article/view/330 |
| _version_ | 1818502225380507648 |
|---|---|
| author | Anastasiya Alexandrovna Konyukhova |
| author_facet | Anastasiya Alexandrovna Konyukhova |
| author_sort | Anastasiya Alexandrovna Konyukhova |
| collection | DOAJ |
| description | This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review. In accordance with German law, the administrative stage of dispute resolution, carried out by the tax authority, always precedes the filing of a complaint to a court. Consequently, the taxpayer submits his first application in writing to the tax authority that issued the tax act, though in some cases to a higher tax authority. This obligatory procedure was borrowed by the Russian tax system. The trial stage of tax dispute settlement in Germany is carried out by specialized courts, forming a two-level system for legal proceedings. Thus, the tax dispute submitted to the Court is settled first by the financial lands courts and then by the higher Federal Financial Court. However, the Federal Financial Court takes into consideration only certain categories of actions listed in the Act (the Regulations) of finance courts (Finanzgerichtordnung). In Russia appeals of administrative review of tax conflicts, unlike in the German system, are handled by arbitration and general jurisdiction courts. The Supreme Arbitration Court of the Russian Federation is the supreme judicial body for settling economic disputes and other cases considered by arbitration courts in implementing federal procedural judicial supervision over their activities and provides explanations regarding judicial practices. Arbitration courts established at the level of the Federation to resolve disputes involving commercial entities, e.g. enterprises and entrepreneurs, resolve the bulk of tax disputes. These courts are composed of specially created panels of judges known as bars, i.e. groups of judges who specialize in reviewing taxation cases. |
| first_indexed | 2024-12-10T21:07:02Z |
| format | Article |
| id | doaj.art-7a5e81900f8742419e58c4c43d17eab2 |
| institution | Directory Open Access Journal |
| issn | 2071-8160 |
| language | English |
| last_indexed | 2024-12-10T21:07:02Z |
| publishDate | 2015-01-01 |
| publisher | MGIMO University Press |
| record_format | Article |
| series | Vestnik MGIMO-Universiteta |
| spelling | doaj.art-7a5e81900f8742419e58c4c43d17eab22022-12-22T01:33:36ZengMGIMO University PressVestnik MGIMO-Universiteta2071-81602015-01-01412224230330Settlement of Tax Disputes in the Russian Federation and GermanyAnastasiya Alexandrovna Konyukhova0Московский государственный институт международных отношений (университет) МИД РоссииThis article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review. In accordance with German law, the administrative stage of dispute resolution, carried out by the tax authority, always precedes the filing of a complaint to a court. Consequently, the taxpayer submits his first application in writing to the tax authority that issued the tax act, though in some cases to a higher tax authority. This obligatory procedure was borrowed by the Russian tax system. The trial stage of tax dispute settlement in Germany is carried out by specialized courts, forming a two-level system for legal proceedings. Thus, the tax dispute submitted to the Court is settled first by the financial lands courts and then by the higher Federal Financial Court. However, the Federal Financial Court takes into consideration only certain categories of actions listed in the Act (the Regulations) of finance courts (Finanzgerichtordnung). In Russia appeals of administrative review of tax conflicts, unlike in the German system, are handled by arbitration and general jurisdiction courts. The Supreme Arbitration Court of the Russian Federation is the supreme judicial body for settling economic disputes and other cases considered by arbitration courts in implementing federal procedural judicial supervision over their activities and provides explanations regarding judicial practices. Arbitration courts established at the level of the Federation to resolve disputes involving commercial entities, e.g. enterprises and entrepreneurs, resolve the bulk of tax disputes. These courts are composed of specially created panels of judges known as bars, i.e. groups of judges who specialize in reviewing taxation cases.http://mgimoreview.elpub.ru/jour/article/view/330налоговый спормеханизм разрешения налоговых споровадминистративный и судебный порядок разрешения налоговых споров в России и ФРГa tax disputethe tax conflict settlement mechanismadministrative and court order of settlement a tax dispute in Russia and Germany |
| spellingShingle | Anastasiya Alexandrovna Konyukhova Settlement of Tax Disputes in the Russian Federation and Germany Vestnik MGIMO-Universiteta налоговый спор механизм разрешения налоговых споров административный и судебный порядок разрешения налоговых споров в России и ФРГ a tax dispute the tax conflict settlement mechanism administrative and court order of settlement a tax dispute in Russia and Germany |
| title | Settlement of Tax Disputes in the Russian Federation and Germany |
| title_full | Settlement of Tax Disputes in the Russian Federation and Germany |
| title_fullStr | Settlement of Tax Disputes in the Russian Federation and Germany |
| title_full_unstemmed | Settlement of Tax Disputes in the Russian Federation and Germany |
| title_short | Settlement of Tax Disputes in the Russian Federation and Germany |
| title_sort | settlement of tax disputes in the russian federation and germany |
| topic | налоговый спор механизм разрешения налоговых споров административный и судебный порядок разрешения налоговых споров в России и ФРГ a tax dispute the tax conflict settlement mechanism administrative and court order of settlement a tax dispute in Russia and Germany |
| url | http://mgimoreview.elpub.ru/jour/article/view/330 |
| work_keys_str_mv | AT anastasiyaalexandrovnakonyukhova settlementoftaxdisputesintherussianfederationandgermany |