Alliance Legal Consulting Group took part in the XXI International Scientific and Practical Conference ‘Kovalev Readings’ as a strategic partner. Ksenia Panteleeva, Counsellor, Deputy Managing Partner, Head of the Regional Office in Ekaterinburg of Alliance Legal Consulting Group, made a presentation at the event.
Judicial doctrines and tax law: analyses and solutions
Ksenia Panteleeva highlighted current issues of law enforcement practice of Russian courts in the field of foreign economic activity and their correlation with the principles of tax law. She reviewed in detail the established judicial doctrines, emphasising that their inconsistency with fundamental tax principles may lead to serious legal conflicts.
Problematic issues:
- foreign economic activities of Russian companies often face additional tax charges;
- companies working with foreign counterparties without a permanent establishment in the Russian Federation are exposed to the risk of double taxation, which contradicts the principles of economic feasibility and protection of the rights of bona fide taxpayers;
- judicial practice often proceeds from the presumption of the taxpayer's guilt, which leads to unfavourable consequences for business.
The proposed solution - conciliation commissions
As an effective mechanism for resolving such conflicts, Alliance Legal experts suggest the introduction of conciliation commissions, including representatives of tax authorities, tax consultants and business representatives.
Such commissions are successfully used abroad, but in Russia there is no practice of their use. The introduction of such a mechanism could increase the level of predictability of tax decisions and reduce pressure on business.
The XXI International Scientific and Practical Conference ‘Kovalev Readings’ took place in Ekaterinburg and gathered about 400 participants, including scientists, judges, practicing lawyers, attorneys, as well as representatives of the Ministry of Internal Affairs and the Prosecutor's Office. The main topic of the event was the impact of modern realities, in particular sanctions restrictions, on law enforcement in the field of criminal and economic law.
One of the key sessions of the conference was a discussion on the topic: ‘Foreign economic activity in Russia: status, responsibility, punishment, prospects’.
Alliance Legal Consulting Group will continue to participate in the development and promotion of effective solutions in the area of law enforcement, contributing to the protection of the interests of bona fide taxpayers and the development of the Russian legal system.