Commentary on the practice of the Supreme Court of the Russian Federation on tax disputes for 2014-2016

This comment is devoted to the activities of the Supreme Court of the Russian Federation for the consideration of tax cases after a judicial reform related to the abolition of the Supreme Arbitration Court. The author identifies trends and denotes the features of the work of the highest court. The commentary provides a general characteristic of the activities of the Supreme Court of the Russian Federation, and individual tax disputes are analyzed that have become the subject of consideration of the court.
For practicing lawyers, tax consultants, judges, employees of tax authorities, representatives of the legislative and executive authorities, accountants, auditors, as well as students, graduate students, teachers of legal and economic universities and faculties and all who are interested in tax law