THE RIGHT OF A TAXPAYER TO APPEAL AGAINST ACTS OF TAX AUTHORITIES

Author(s): Meteleva Yulia Alexandrovna

Rubric: Civil, business and contract law

DOI: 10.21777/2587-9472-2019-2-55-60

Release: 2019-2 (20)

Pages: 55-60

Keywords: taxpayer’s rights, appealing against acts of tax authorities, tax disputes, unjustified tax benefits, a balance of public and private interests

Annotation: The article is devoted to the consideration of one of the rights of a taxpayer – the right to appeal against acts of tax authorities on bringing to responsibility. The rights of taxpayers are established by the Tax Code of the Russian Federation. The right to appeal against acts of tax authorities enables the taxpayer to protect his rights from unlawful claims of the state. Despite the fact that the position of the taxpayer is not always indisputable, the presumption of taxpayability of the taxpayer is valid in the tax law. That is, the taxpayer is considered right until the return is proved. Legislation has established a two-stage appeal procedure: first to a higher tax authority, and then to a court. As a rule, the higher tax authority supports the decision of the lower tax authority, therefore overpayers have to defend their rights in court. When considering cases in the courts, the task of the courts is both in the proper application of the law and in establishing a balance of public and private interests. In some cases, the tax authorities broadly interpret the provisions of the law, therefore, taxpayers must use all the facilities for their protection.

Bibliography: Meteleva YU.AL. THE RIGHT OF A TAXPAYER TO APPEAL AGAINST ACTS OF TAX AUTHORITIES // Journal of Legal Sciences. – 2019. – № 2 (20). – С. 55-60. doi: 10.21777/2587-9472-2019-2-55-60