Judicial practice on tax disputes

This publication contains in themselves structured materials of the judicial practice of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the Supreme Court of the Republic of Tatarstan for the period 2014-2015 concerning tax legal relations for the period 2014-2015. Judicial practice is given in the form of short, thesis conclusions on the most relevant and significant judicial acts concerning the tax legal relations issued in 2014 and 2015. The proposed format allows the reader to freely navigate the large amount of submitted judicial acts and contributes to the formation of structured knowledge about approaches to the problematic issues of tax legal relations.
This review is particularly relevant in the light of the changes that occurred in 2014 in the judicial system of the Russian Federation. The Supreme Court of the Russian Federation became the only senior judicial authority, he was transferred to the authority to consider economic disputes who were previously under the jurisdiction of the Supreme Arbitration Court of the Russian Federation. In this regard, special attention was focused on judicial acts, the submitted Supreme Court of the Russian Federation on economic disputes, which is currently creating a vector of economic legal relations