Norm-setting the Supreme Arbitration Court of the Russian Federation in the tax field - first steps and block

The article highlights key issues related to the adoption of the Constitutional Court of the Russian Federation on January 21, 2010 № 1-P and the subsequent change in the role of the legal position of the Supreme Arbitration Court of the Russian Federation. As an example, the authors present the new «precedent» the position of the Supreme Arbitration Court of the Russian Federation on matters relating to unconscionable conduct for the taxpayer, as well as acts of subordinate courts in which judges openly disagree with the supreme court.