Judicial practice of consideration and resolution of tax disputes

The article examines the peculiarities of case law on considering and resolving tax disputes that are an integral aspect of tax legal relations. Examples from national judicial practice on resolving tax disputes, formed in the decisions of the Supreme Court, and the practice of the European Court of Human Rights concerning tax legal issues are considered. It is found that one of the key features of tax legal relations is the conflict, which is reflected in tax disputes. The extraordinary relevance of legal disputes that arise in the tax sphere determines the complexity and, at the same time, the importance of administering justice in disputes arising from tax legal relations.