On April 5, the results of The CASE by Legal Insight survey were solemnly summarized. The event announced the results of the annual project of Legal Insight magazine, which is aimed at assessing the impact of legal decisions on all spheres of life and identifying benchmarks in law for the legal community.

Tax Compliance is a partner of the nomination «Tax Litigation of the Year». The Expert Council recognized the Avand Capital case on constitutional priority of taxation as the tax case of the year. At the awarding ceremony the winner was congratulated by Tax Compliance Managing Partner Mikhail Begunov.

The experts, including Tax Compliance's partner, attorney-at-law Andrei Solomyanyi, in the framework of the research identify the key legal cases of the year that changed the legal reality.

Analyzing the main trends of the presented disputes, Andrei Solomiany noted: «More and more often the courts are considering the correlation of tax legislation with other branches of law: bankruptcy law (case of Avand Capital LLC, Lesprom case), civil law (Lesprom case), SEZ legislation (case of Laser Systems JSC). The role of the economic component in forming the evidentiary base in disputes with the tax authorities is growing. Claims of tax authorities about unjustified application of tax benefits continue. And, finally, the tax service has recently been actively involved in bankruptcy proceedings, so bankruptcy lawyers need to scrutinize the calculation of a bankrupt company's tax debts».

No less interesting legal developments are expected in 2024, which will be an occasion for new research.