Some Issues Regarding the Application of Procedural and Tax Legislation When Recognizing a Claim by the Defendant

Abstract

Changes made by the legislator to Art. 333.40 of the Tax Code of the Russian Federation, in the part that determines the procedure for the return of the state duty when the defendant recognizes the claims, suggest the need for their scientific understanding, since they admit the existence of different approaches to solving a number of practical problems. This article is devoted to the analysis of the changed legal regulation and the development of optimal ways to resolve some issues related to the grounds and procedure for returning the state duty to the plaintiff from the federal budget when the defendant exercises the right to recognize claims in full or in part at various stages of the arbitration court's civil case. The Author considers the following questions: how can the right to recognize a claim be exercised, what is the external form of its expression; whether the state fee is subject to return from the federal budget if the defendant recognizes the claim after a ruling on the acceptance of the statement of claim for production is made, but in case of non-fulfillment of the requirements on a voluntary basis; what are the grounds and conditions for the application of Sub. 3 P. 1 of Art. 333.40 of the Tax Code of the Russian Federation when deciding on the return of the state fee in case of recognition of the claim in the courts of appeal or cassation; whether the state fee is subject to return from the budget in the event of the plaintiff's refusal from the claim in part or partial recognition of the claim by the defendant (and how in such situations the amount of the state fee to be returned is determined); whether the state fee is subject to return from the federal budget in the event of an amicable agreement, if, according to its terms, the amount of obligations between the parties has been agreed in a smaller amount than the amount of the previously declared claims, and also if the parties have reached a condition on the distribution of expenses for paying the state fee.