The preclusive effect of characterizing taxpayer actions as abuse of rights (based on civil law disputes)

This article is devoted to the analysis of the peculiarities of the new preclusive effect of establishing the fact of abuse of rights in the actions of a taxpayer. The preclusive nature of this fact lies in the circumstance that its establishment within the framework of one dispute considered by an arbitration court, or qualified by a tax authority following a tax audit, allows for a special qualification of the taxpayer’s actions already within the framework of another dispute considered by an arbitration court.

The purpose of the research was to provide a consistent analysis of the prerequisites and justification for building inverse relationships between the branches of tax and civil law.

As a result of the conducted analysis, the author concludes that this approach contradicts the fundamental foundations of the two branches of law regulating different aspects thereof, as well as the previously established approaches in judicial practice and the direct requirements of the applicable law. At the same time, it appears that, based on the essence of the problem under consideration and the essence of the category of abuse of rights both in tax and civil legal relations, the analyzed approach can be changed at the level of judicial practice and does not require amendments to existing regulatory legal acts.