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...

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Autor principal:	A. A. Konyukhova
Formato:	article
Lenguaje:	EN RU
Publicado:	MGIMO University Press 2015
Materias:	a tax dispute the tax conflict settlement mechanism administrative and court order of settlement a tax dispute in russia and germany International relations JZ2-6530
Acceso en línea:	https://doaj.org/article/d1f9ab37d589415f90963f397249160f
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spelling	oai:doaj.org-article:d1f9ab37d589415f90963f397249160f2021-11-23T14:50:59ZSettlement of Tax Disputes in the Russian Federation and Germany2071-81602541-909910.24833/2071-8160-2015-2-41-269-275https://doaj.org/article/d1f9ab37d589415f90963f397249160f2015-04-01T00:00:00Zhttps://www.vestnik.mgimo.ru/jour/article/view/330https://doaj.org/toc/2071-8160https://doaj.org/toc/2541-9099This 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.A. A. KonyukhovaMGIMO University Pressarticlea tax disputethe tax conflict settlement mechanismadministrative and court order of settlement a tax dispute in russia and germanyInternational relationsJZ2-6530ENRUVestnik MGIMO-Universiteta, Vol 0, Iss 2(41), Pp 269-275 (2015)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	a tax dispute the tax conflict settlement mechanism administrative and court order of settlement a tax dispute in russia and germany International relations JZ2-6530
spellingShingle	a tax dispute the tax conflict settlement mechanism administrative and court order of settlement a tax dispute in russia and germany International relations JZ2-6530 A. A. Konyukhova Settlement of Tax Disputes in the Russian Federation and Germany
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.
format	article
author	A. A. Konyukhova
author_facet	A. A. Konyukhova
author_sort	A. A. Konyukhova
title	Settlement of Tax Disputes in the Russian Federation and Germany
title_short	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_sort	settlement of tax disputes in the russian federation and germany
publisher	MGIMO University Press
publishDate	2015
url	https://doaj.org/article/d1f9ab37d589415f90963f397249160f
work_keys_str_mv	AT aakonyukhova settlementoftaxdisputesintherussianfederationandgermany
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Settlement of Tax Disputes in the Russian Federation and Germany

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