Disputes against Tax and Other Regulatory Authorities
As far as Russian courts are concerned, along with services in cases related to international commercial arbitration (e.g. recognition and set aside proceedings), we also specialize in some types of public law disputes which fall within Russian courts jurisdiction. Thus, our lawyers have litigated a large number of tax disputes representing mostly oil-and-gas companies against tax authorities (predominantly against the Interregional Inspectorate of the Federal Tax Service of Russia for Major Taxpayers No. 1 which controls oil-producing and oil refinery companies).
Russian tax law is rightly regarded as one of the most complex areas of Russian jurisprudence. Difficulties in the perception of tax law provisions as compared to other legal rules are quite evident for practitioners. Disputes involving tax law are often characterized by a large amount of submitted documents, the complicated nature of issues involved and a need to present a taxpayer’s position in a way understandable for judges. Nevertheless, we consider tax disputes one of the most interesting categories of disputes and, what is more important, these are types of disputes where high-quality legal assistance is most demanded.
With regard to tax disputes we provide
inter alia the following services:
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Representing clients before tax authorities (Federal Tax Service Inspectorates, Federal Tax Service Regional Departments, the Federal Tax Service);
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Consultation support and representation of taxpayers during tax audits;
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Preparation of objections to tax audit reports (both for desk and field tax audits), as well as objections to the results of additional tax control;
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Appeal of a tax inspectorate decision before a superior tax authority (including the preparation of an appeal challenge, a challenge and the representation of a taxpayer while challenges are being considered by the superior tax authority);
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Representing taxpayers before Russian courts of all instances (first instance, appellate instance, the first and the second cassation instances, supervisory instance);
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Enforcement of judicial acts issued in favour of taxpayers.
In particular, the following results have been achieved by our lawyers in tax litigations:
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courts have declared invalid tax authorities’ decisions for a sum total over RUB 2.9 billion on (i) tax debts, penalties and fines collection, (ii) tax offset, (iii) tax refund refusals;
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tax refunds of over RUB 92 million have been collected from tax authorities as well as interest for tax refund delays amounting to over RUB 76.4 million
In general, the procedure for representing clients in disputes with tax authorities is as follows (it is clear though that the particular features of each case should be taken into account):
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Gathering the required information and documents relating to the existing or potential dispute from a client;
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Analysis of a tax litigation prospects, conveying them to the client;
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Preparation at the client's request of objections to the tax audit report as well as objections to the results of additional tax control;
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Representation of the client at his request before tax authority head officers during the proceedings in which the officers determine the correctness of the tax audit conclusions;
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Preparation of an appeal challenge, challenge to a superior tax authority;
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Preparation of an application to a competent court for an injunctive relief (if necessary, depending on the nature of the dispute);
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Preparation and submission of all the required pleadings on merits of the tax dispute (statement of claim, motions, applications, responses, objections to a tax authority's pleadings, clarifications, appeal petition, cassation petitions, supervisory petition, if necessary);
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Working with evidence, i.e. analysis of available and searching for new one; assessment as to whether witness or expert statements should/may be filed, analysis of evidence provided by the adverse party, etc.;
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Representation of the client at oral hearings;
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Representation of the client at enforcement proceedings if the judgement on the recovery of taxes and/or interests for delays in tax rebates has been issued in favour of the client.
Alongside litigation of tax disputes we also represent businesses in disputes against the Federal Antimonopoly Service of Russia, the Federal Customs Service of Russia and many other supervisory authorities entrusted with controlling functions.
Particularities of our services will, of course, depends on the specific features of the claims/demands made/issued by a controlling authority; however, in any case we attempt to make a maximum effort to minimize the negative economic and reputation-related consequences resulted from unlawful claims/demands of inspectors.
Genuine Arbitration Service Ltd. represented us in an arbitration against Brazilian supplier of agricultural goods. The arbitration was conducted under the Rules of Arbitration of the International Chamber of Commerce (ICC) with the seat in London; the UN Convention on Contracts for the International Sale of Goods applied to the substance of the dispute with subsidiary application of the English law. We are very satisfied with the quality of services provided by Genuine Arbitration Service Ltd. Apart from that matter, this law firm advised us (i) on certain issues of arbitrations under the arbitration rules of the Federation of Oils, Seeds and Fats Associations Ltd (FOSFA) and of the Grain and Feed Trade Association (GAFTA), as well as (ii) on several issues of English law. We would like to express our thanks for a consistently high professional level of services and extraordinary dedication to the client. Reasonable fees charged by the firm for such a high-quality job is of a special note.
We would like to thank Genuine Arbitration Service Ltd. for their invaluable services rendered in an arbitration administered by the London Court of International Arbitration (LCIA). The lawyers carried out an enormous work with a high level of professionalism and patience. The case was resolved in our favour.
I would like to thank Genuine Arbitration Service Ltd. for their priceless assistance in an arbitration administered by the International Commercial Arbitration Court at the Russian Chamber of Commerce and Industry. This case was a very complicated one; I believe it was one of the 10 most difficult cases I participated in in terms of fundamental issues of law which had to be dealt with.
I would like to express my gratitude to Genuine Arbitration Service Ltd. for the successful representation of our company in two arbitral proceedings: one was administered by the International Commercial Arbitration Court at the Russian Chamber of Commerce and Industry and another – by Gazprom arbitration court. In each of these proceedings Genuine Arbitration Service Ltd. showed a competent approach to handling the cases, professionalism and high level of discipline.
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As far as Russian courts are concerned, along with services in cases related to international commercial arbitration (e.g. recognition and set aside proceedings), we also specialize in some types of public law disputes which fall within Russian courts jurisdiction. Thus, our lawyers have litigated a large number of tax disputes representing mostly oil-and-gas companies against tax authorities (predominantly against the Interregional Inspectorate of the Federal Tax Service of Russia for Major Taxpayers No. 1 which controls oil-producing and oil refinery companies).
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