Physical persons have equated to the companies
head YOU Anton Ivanov wants transfer tax affairs of physical persons to arbitration courts
At Russians there can be a possibility to have legal proceedings with tax departments in arbitration courts. About readiness to incur the decision of all tax disputes, except criminal, the head of the Supreme Arbitration Court (YOU) Anton Ivanov has declared. Experts underline that if the initiative YOU will be realised, it will be easier to citizens to achieve justice owing to higher qualification of arbitration judges.
to transfer all tax affairs from courts of law in conducting arbitration system it was offered in 2002 by preparation of the Arbitration remedial code. But then this step has seemed to legislators premature. “ Now, when it is saved up enormous, without false modesty unique, experience when organizational questions on system construction as a whole are solved, the concentration of all tax disputes, except criminal, in system of arbitration courts is represented quite natural “ - the chairman has declared yesterday YOU Anton Ivanov during annual meeting of chairmen of arbitration courts in St.-Petersburg. As it has explained, principles of consideration of tax affairs in the relation of legal and physical affairs are identical.
according to the lawyers, one of the main problems of consideration of tax disputes in courts of law - absence of qualification at judges. “ to become the good expert in taxes, it is necessary not less than two - three years of practice. At judges of courts of law on it is not present either time, or possibility “ - the head of group of tax arbitration of legal firm " marks; Vegas - Leks “ Oleg Bazhenov. Such point of view is divided also by the expert under taxes of the legal company “ Pepeljaev, Goltsblat and partners “ Vadim Zaripov. “ Economic justice should be managed in arbitration courts where judges are is better prepared for the permission of difficult categories of affairs “ - he speaks. “ the legislation same, but is applied it on - to a miscellaneous “ - the head of department of taxes and the company right " agrees; Bejker Tilli Rusaudit “ Edward Kucherov.
one more argument in favour of consideration of tax affairs in arbitration consists that quite often in courts of law it is necessary to address and to individual businessmen who have for whatever reasons lost the status. Besides, the tax affairs considered in different courts, can be among themselves connected anyhow as citizens usually are hired workers of the companies, and the companies - tax agents, including under the tax to incomes of physical persons, Edward Kucherov marks.
nevertheless to transfer all tax affairs in arbitration system, according to experts, not so it is simple. In - the first, hardly the necessary number of the qualified judges at once will be possible to type. And if judges of the general jurisdiction simply change a signboard, having passed in submission to arbitration system, time for their conversion training is required.
Besides, as Vadim Zaripov considers, it is necessary to solve a question with availability of justice to citizens. Arbitration courts are in the regional centres. If not to create “ branches “ on places, simple people should overcome the big distances to reach court. Especially it concerns large on the area of subjects of the Federation located in Ural Mountains, in Siberia and in the Far East.
YOU it is however seriously enough adjusted on being engaged in affairs of physical persons, and not only tax. Simultaneously with transfer of all tax affairs to arbitration courts Anton Ivanov suggests to be prepared for introduction of institute of bankruptcy of physical persons now already. Now corresponding bill is on consideration in MERT. Its coordination with interested departments passes hard. But this year the bill should be brought in the State Duma. “ world experience shows that bankruptcies of physical persons can become enough appreciable category “ - the chairman has declared yesterday YOU. In its opinion, it is necessary to create judicial presence at frameworks of arbitration courts of the first instance. It will help to prevent excessive increase in loading at judges and, as consequence, infringement of remedial terms.