In the case of Rodnik LLC, the Supreme Court of the Russian Federation ruled in favor of a business when funds were improperly debited from its unified tax account. Previously, the Federal Tax Service had debited the organization's unified tax account for double the amount of taxes and several months later acknowledged the error by returning the money to the account. The organization claimed interest as compensation for the overcharge. 

However, arbitration courts rejected the claim, citing the fact that the company itself had deposited the funds in the Unified Tax System, so they could not be considered «compulsorily recovered». But the Supreme Court of the Russian Federation recognized the money on the unified account as the property of the taxpayer, who has the right to take it away at any time, and in case of unlawful write-off he is entitled to interest. 

In the Kommersant review, TC expert Alexei Stanchin analyzed the occurrence of such situations and the significance of the court ruling. 

The expert notes that such write-offs are still taking place, which confirms a new round of complaints of this kind in January 2025. This problem has long been discussed both in the legal community and in the business community. The tax authority is aware of this situation, but often cannot clearly justify such write-offs at the request of the taxpayer. One of the reasons is probably the imperfection of the ENS system algorithms, which lead to erroneous write-offs of taxpayers. In his practice, the expert has repeatedly encountered such situations and helped taxpayers to file complaints, which were eventually satisfied by the tax authority.

The court's conclusions in this case can be considered positive for business. The Supreme Court of the Russian Federation recalled the right of taxpayers to recover interest on overcharged monies collected by the tax authority. However, it should be noted that previously this possibility was used infrequently, as the result was not worth the effort. 

It can be assumed that the Supreme Court of the Russian Federation made this decision, given the large number of cases that are pending before arbitration courts on the issue of the Unified Tax Code. Perhaps this is an attempt to signal to the Federal Tax Service to finalize the algorithms of the system so that there are fewer disputes with debiting of funds.

However, taxpayers should note that the Supreme Court's decision does not apply to all payments. We are talking specifically about erroneous and wrongfully recovered amounts. The court has determined the subject of proof in such cases, i.e. it will not be possible to obtain interest on every write-off from the Unified Tax System.