Recent developments in the consideration of tax disputes arbitral tribunals

The author analyzes recent trends in the consideration of tax disputes by arbitration courts, in particular the decision of the Plenum and Presidium of Supreme Arbitration Court of the Russian Federation. Based on their analysis the author concludes that at present the tax authorities should not ignore the legal requirements for the careful observance of procedures for tax audits in the hope that the courts will note that they have committed a violation as minor, do not lead to the adoption of inappropriate solutions.