What the service includes
A tax authority decision is not final, even once the audit is over. A pre-trial appeal to the higher tax authority is a mandatory step before going to court, and it is often at this stage that part of the claims is dropped.
If the pre-trial appeal brings no result, we take the case to the commercial (arbitrazh) court. Our experience includes the cancellation of additional assessments worth tens of millions of roubles after successfully challenging the results of field tax audits.
We also assess whether to challenge the decision as a whole or only certain episodes: sometimes it is better to accept the undisputed assessments and concentrate resources on the points that are genuinely contestable. In parallel we deal with suspension of the decision: while an appeal is pending, collection may continue unless a separate application for interim measures is filed. This approach saves the client’s resources and improves the chances of success on the key episodes.
What the service includes:
Who it is for
The situations clients most often bring to us on this topic.
How we work
A fixed fee and a clear plan of action, agreed before work begins. The timeframes below are indicative and depend on the complexity of the case.
Review of the judgment
We study the tax authority’s decision and the audit materials to find genuine grounds for cancellation. Timeframe: 2-5 days.
Pre-trial appeal
We prepare and file the appeal with the higher tax authority, a mandatory step before going to court. Timeframe: 1 month to file the appeal with the regional tax office.
Court challenge
If the pre-trial appeal is refused, we go to the commercial court with a refined legal position. Timeframe: 3-12 months in court.
Enforcement of the court decision
We secure the actual cancellation of the assessment or the refund of amounts wrongly collected. Timeframe: 1-2 months.
What you will need at the start
We confirm the exact list for your situation at the consultation. This is a guide so that you arrive at the first meeting prepared.
Key figures
Experience in this practice area specifically, not in practice as a whole.
Common mistakes
Rushing straight to court. A company applies directly to the commercial court, skipping the mandatory appeal to the higher tax authority. The court then refuses to hear the application on the merits, and the time for a real defence is lost.
An appeal without case law. The appeal against the decision is drafted in-house and contains only general objections, with no references to specific provisions of the Tax Code or to court practice. The higher authority rejects it on formal grounds, and the weak argumentation carries over into the court stage.
Staffing problems as the reason for a missed deadline. An organisation explains a missed appeal deadline by the absence of an in-house lawyer or accountant when the decision was received. Courts do not accept such reasons as valid, unlike illness or emergencies, and the right to appeal is lost.
What you get
An appeal with a full evidence base. An appeal supported by documents and references to case law is filed with the higher tax authority.
Debt collection suspended. Enforcement of the decision is suspended for the duration of the appeal, and no funds are written off from your accounts.
A clear fallback plan. If the pre-trial appeal produces no result, the claim materials for the commercial court are ready.
A reduced amount or a cancelled decision. The company receives a revised decision with reduced assessments, or a court ruling cancelling them.
Related
Frequently asked questions
Is it mandatory to appeal first to the higher tax authority?+
Yes. This is a mandatory pre-trial procedure for most tax disputes, and without it the court will not accept the claim.
Can enforcement of the decision be suspended while the appeal is pending?+
Yes. Under certain conditions it is possible to obtain a suspension of collection until the dispute has been heard.
How long does a full challenge to the decision take?+
From a few months (pre-trial appeal only) to a year or more if the case goes to court and appeal.
Can a decision be challenged if the tax has already been paid?+
Yes. If the challenge succeeds, overpaid amounts are refunded with interest.
Does an appeal suspend collection of the additionally assessed taxes?+
If the decision is appealed to the higher authority before it takes effect, collection is suspended until the appeal is heard. An appeal against a decision that has already taken effect gives no such automatic stay.
Can only certain episodes of the assessment be challenged, rather than the whole decision?+
Yes, the law permits a partial challenge, and this is often the more effective strategy where some of the inspectorate’s findings are well founded and others are clearly open to dispute.