The probability of winning a tax dispute in Moscow is 13% – Kommersant
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The probability of achieving satisfaction of claims in tax disputes in the capital’s arbitration is 13%. Senior tax partner of Pepeliaev Group Sergey Savseris spoke about this at the conference “Taxes 2023”organized by the Kommersant Publishing House.
According to the analysis conducted by Mr. Savseris, in 2022, in the Moscow Arbitration Court, plaintiffs managed to win 109 out of 509 tax cases, that is, 21%. A similar proportion is observed in monetary terms: claims for 12.8 billion rubles were satisfied. out of a total of 54.6 billion rubles. (22%).
Based on the results of the appeal and cassation review, the share of successful disputes for the plaintiffs remains almost unchanged: in the second instance, 22% remain “winning” (90 claims out of 411), and in the third instance – 21% (65 out of 307, the total number of cases is reduced, since not disputed). every decision). However, the probability of reversing a decision that is positive for the plaintiffs (that is, a “worsening” of the situation) is much higher than a negative one (“improving”): in the second instance it reaches 14.7% versus 2.3%, and in the third – 25.6 % vs 5%.
“In economic terms, the marginal propensity to reverse positive decisions is much higher than the marginal propensity to change negative ones. This demonstrates a budget approach. If according to the schedule of the first instance one could say that the tax inspectorate simply works very efficiently and therefore has much more winnings, then the schedules of the second and third show the tendency of our judicial system to satisfy the demands of tax officials, not taxpayers,” explained Sergei Savseris.
Based on these data, Mr. Savseris concluded that the overall probability of winning a tax dispute in the court of the Moscow region is 13%. “Is it a lot or a little? It seems to me that it’s not enough,” summarized the senior tax partner of the Pepeliaev Group, “according to my feelings, about 75–80% were won in the 2000s and 1900s. This is our dynamics over 20 years.”
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