"It's not easy to put pressure on us"
Disputes between taxpayers and tax authorities arise frequently and are resolved by arbitration courts. The Arbitration Court of the Moscow District is already five years old, and it has cut its teeth on resolving tax disputes. The chairman of the court, LYUDMILA MAYKOVA, shares her experience with Kommersant correspondent GALINA LYAPUNOVA.

— How often do arbitration courts have to resolve tax disputes?
— Tax disputes in the Moscow region constitute the second largest category of disputes after conflicts related to improper fulfillment of obligations. About 15% of complaints considered by the cassation court are tax complaints.
— Who files claims in arbitration court more often—tax authorities or taxpayers?
— Previously, fines, penalties and arrears were collected from taxpayers in an indisputable manner. That is, the tax authority checked the taxpayer, drew up a report, identified a violation, and in case of failure to pay taxes on time, the taxpayer’s money was simply debited from his account. Only after this could the taxpayer go to court, appeal the actions of the tax authority and ask for the money to be returned to him. Many such cases arose, but they were always initiated by the taxpayer. After the decision of the Constitutional Court, which deprived the tax authorities of the right to collect penalties and fines in an indisputable manner, the tax authorities began filing lawsuits in court. For example, in 1998 they appealed to the cassation authority on similar claims 109 times, in 1999 - 141 times, and in the first half of 2000 alone - 140 times.
But still, the bulk of claims are from taxpayers. They either challenge the decisions of the tax authority or go to court with a claim to recover arrears, fines and penalties.
—Who wins the courts more often?
— When tax authorities go to the cassation court to collect fines and penalties from taxpayers, they, as a rule, turn out to be right in 70% of cases. And when taxpayers go to court to appeal a tax authority’s decision, for example, to pay arrears, the taxpayers win in approximately 50% of cases.
— Can you put pressure on judges?
- For district court judges - no. This is largely due to the fact that the district court is not associated with the territory. For example, the Moscow District Arbitration Court reviews cases in both Moscow and the region. We are not tied to a specific government agency. Therefore, it is not easy to put pressure on us.
— Are there cases of pressure on judges in non-district courts?
“I can’t say for sure, but I think there are.”
— How many district courts are there?
- Ten.
— Are you going to reform your structure in connection with the formation of seven federal districts?
— We don’t have such thoughts. Otherwise, we will lose what we achieved in 1995, when district courts were created that were not related to administrative-territorial divisions. After all, it is the discrepancy with the administrative districts that ensures the independence of the judiciary.
— Are court decisions always implemented?
— With the advent of the bailiff service, court decisions began to be executed better.
— Does the arbitration court often consider cases of declaring an enterprise bankrupt?
- Often. This is a large group of disputes. Especially in Moscow. In the Moscow region, there is even a trade where interested parties deliberately bankrupt Moscow trade and public catering enterprises. It happens like this. A claim is filed that such and such an enterprise allegedly owes money to someone. Even if it later turns out that there are no grounds for bankruptcy of the enterprise, the bankruptcy law is such that if proceedings have already been initiated, it is very difficult to complete it. If a creditor renounces his claims against the company, then other creditors may join the case, and thus the company is brought to bankruptcy. The main thing is to declare, and no one is interested in the fact that you have no debt. Once insolvency proceedings begin, the company is placed under external administration. And what is it? An outsider comes to the enterprise and begins to manage it. Other creditors get involved, and as a result the company goes bankrupt.
— Who benefits from bankrupt enterprises?
— For those who want to subsequently buy it at a low price. Or competitors. There are even claims from legal entities that were created specifically for the purpose of bankruptcy of another enterprise.
— How did the entry into force of the first part of the Tax Code affect your work?
— More and more disputes began to arise. Primarily due to the fact that many cases that were previously resolved out of court are now being resolved through the courts. The first part of the Tax Code still needs to be improved. However, it is unlikely that a perfect law can be created. If all laws were ideal, instead of a court it would be possible to have a computer, enter a certain situation into it, and the computer itself would produce the result.

Newspaper "Kommersant" No. 164 dated 09/05/2000, page 8