The penalty in the help
the quantity of tax disputes in arbitration has decreased twicepractice of extrajudicial write-off of small penalties Applied since 2006 twice has lowered loading on arbitration courts of Russia. Such conclusion can be made from available daily statisticans of work of arbitration courts for 2006.
since January, 1st, 2006 amendments to the Tax code (NK), concerning write-offs of penalties extrajudicially have come into force. In particular, without a judicial verdict from the company account the sum of the penalty to 50 thousand rbl., and from the account of the individual businessman - to 5 thousand rbl. under each tax can be written off. As officials assumed, this measure should allow to reduce unreasonable loading to arbitration courts.
“ before arbitration courts have been filled up by a large quantity of affairs about write-off of small penalties “ - the partner of the Moscow Bar " speaks; FBK - the Right “ Alexander Sotov. The chairman of the Supreme Arbitration Court Anton Ivanov predicted (YOU) that with introduction of an indisputable order of collection of tax penalties loading on arbitration system will decrease on 30-40 %. In a reality it has decreased on 51,8 %. By data statisticans, in 2005 the number of such affairs made 1,170 million, and in 2006 - all 564 thousand In 21 arbitration court the quantity of the arrived statements on this category of affairs was reduced even more - to 60-70 %.
Reduction of quantity of affairs automatically has reduced loading by judges. “ earlier in arbitration courts by one judge it was considered more than 100 affairs in a month, - has told daily g - n Ivanov. - by data for 2006 loading on judges was cut almost by half “. Really last year on the average the judge of arbitration court in Russia considered only 50,3 business in a month.
“ In 2007 the number of statements will even more decrease, as inspections have given the right of write-off of any penalties extrajudicially, - the head of Department of financial and administrative consulting " has informed; MTSFER - consulting “ Alexey Lobanov. Is considerably will facilitate work to tax specialists, and tax bearers should take in hand the initiative under the appeal of decisions of tax specialists “. Besides, it is necessary to consider that since 2007 the legislation under the VAT has changed. “ the allowing order of compensation of the VAT, and now notifying earlier operated, - explains g - n Sotov. - Tax specialists refused to businessmen the right to a deduction, and they went to court, and now quantity of judicial lawsuits under the VAT also should decrease “.
Meanwhile last year in 2,8 times the quantity of the arrived statements for a recognition of debtors bankrupts has grown. If in 2005 in arbitration courts 32 190 statements in the accounting period in courts there was already 91 431 statement have arrived. “ probably it is a wave echo rejderskih the captures which have swept on regions “ - Alexander Sotov argues. Besides, the share in so considerable growth of actions of proceeding have brought and actively liquidated firms - a something ephemeral. The quantity of affairs about contest nenormativnyh fiscal bodies (letters or private answers for the certain companies) - with 48 to 56 thousand claims also has considerably increased. Approximately on 73 % has put to applicants it was possible to defend the position and to collect from the budget nearby 14 mlrd rbl.