Application of legislation on taxes and fees in the cassation practice of the Supreme Court of the Russian Federation (practice of the Administrative Board)

Due to the large number of disputes arising in connection with the application of legislation on taxes and fees, the purpose of this article is to identify the features and problems of modern taxation through a comprehensive analysis of decisions of the Supreme Court of the Russian Federation. To achieve the goal, the article analyzed court decisions taken on disputes arising from the use by taxpayers of tax benefits for various taxes, insurance premiums and within the framework of special tax regimes.

When using the comparative legal method, as well as methods of scientific analysis and synthesis, a conclusion is formulated about the need to exclude complex and “confusing” formulations in the texts of legislation on taxes and fees, which exclude the unambiguity of its interpretation, which negatively affects compliance with the principle of legality by subjects of tax legal relations.