Some Tax Cases in Decisions of the Russian Constitutional Court

This article is devoted to the analysis of the practice of the Constitutional Court of the RF in the tax area. The article will provide examples of such practice. Every example will be considered in order to show the variety of tax norms in Constitutional Court’s practice. Conclusion of this article will contain the statements about the role of this body in tax relations in the Russian Federation. The purpose of this research paper is clarifying the role of the Constitutional Court’s acts in the regulation of tax relations in Russia, its impact on the system of tax law and its enforcement practice. The Constitutional Court has a very extensive tax disputes’ practice, a significant array of rulings issued as a result of its consideration, and rulings upon receipt of a complaint. The latter also sometimes contain significant legal positions of considerable interest. For this purpose, the work will consider a number of acts issued by the supreme body of constitutional control in the field of tax law. Making a conclusion within the scope of this article, it seems necessary to proceed from the main tasks and goals of the Constitutional Court, as well as the constitutional proceedings itself. The author comes to the conclusion that the Constitutional Court is entrusted with the most important tasks of protecting human and civil rights, as well as legal entities in the framework of tax relations, ensuring the supremacy and direct action of the Constitution of the Russian Federation in the tax area. As relations associated with the implementation of mandatory public-law payments, tax-legal relations should proceed from the initial inequality of the parties, so it is especially important to observe the constitutional rights of the taxpayer.

Constitutional Court of the RF, tax law, tax disputes, Federal Tax Service of the RF, court decisions, tax control