Settlement Agreement In Cases Arising From Public Relations: Example Of Tax Disputes

Abstract

Considering the prospects for resolving tax disputes, often contradictory attitudes cause such a way of ending the conflict as a settlement agreement. The subject of the dispute may be both the rights of taxpayers and the public, including fiscal, interest, the "administrator" of which is the tax authority. In Russian pre-revolutionary legislation, transactions in treasury cases were simply prohibited. Over time, already in the Soviet period began to talk about certain cases when it is possible to conclude settlement agreements, and in the early 2000s – such practice was legalized. However, many modern researchers have noted 2012 as the beginning of the construction of the settlement agreement in court disputes with such public entities as tax authorities – the date of approval by the Presidency of the now abolished Supreme Arbitration Court of the Russian Federation of the settlement agreement in the tax dispute. The article studies the reasons and conditions for concluding a settlement agreement in tax disputes, defines the principles of construction and subject matter of the settlement agreement, defines the beginning of determination of the possibility of concluding a settlement agreement in tax relations by general principles of tax law, and analyses the separation of material and procedural features of the settlement agreement. The article contains an analysis of controversial situations of judicial practice, explanations of tax authorities. The academic approach helps to analyze the very essence of tax relations, and practical material allows it to be used in specific situations.