О подведомственности споров с участием самозанятых

Abstract

With the enactment of the Federal Law of November 27, 2018 № 422-FZ “On the Experiment to Establish a Special Tax Regime «Tax on Professional Income»” in Russian law, a new subject of business relations has arisen — a taxpayer of tax on professional income, which is accepted in the doctrine call self-employed. In connection with the active development of the activities of the selfemployed, questions have arisen related to the jurisdiction of entrepreneurial and other civil law disputes involving this category of entrepreneurs. The doctrine is currently discussing whether disputes involving the self-employed should be included in the jurisdiction of arbitration courts and how this may affect the effective resolution of disputes. In this article, we will consider the points of view of scientists on this problem, as well as present our arguments for the jurisdiction of disputes involving the self-employed in arbitration courts.