Problems of Legal Certainty in the Criteria for Commercial Prudence in Disputes over Unjustified Tax Benefits

The paper examines the criteria of commercial due diligence in the selection of counterparties under Russian tax law, taking into account the approaches developed by the Federal Tax Service of Russia and the courts. The study identifies inconsistencies in the application of these criteria. The absence of clearly articulated standards creates legal uncertainty and increases tax-related risks. Using disputes concerning unjustified tax benefits as illustrative examples, the study demonstrates the necessity of systematizing and legislatively codifying predictable due diligence standards in order to ensure an appropriate balance between the interests of the state and the business community.

1. Shirokova EV. The taxpayer’s manifestation of «due diligence» when choosing a counterparty. Actual problems of financing and taxation of the agro-industrial complex in the context of the economy globalization. Collection of papers of the 10th All-Russian Scientific and Practical Conference, Penza, March 15–16, 2023. Penza: Penza State Agrarian University Publ.; 2023. (In Russ.).

2. Vasilieva EG. Tax Benefit. Moscow: Yurlitinform Publ.; 2015. (In Russ.).