Pre-court Appeal Directorate

Head - Elena Suvorova

Main functions:

  • consideration of taxpayers’ appeals against tax authorities’ activities and decisions;
  • coordination and support of subordinate tax authorities’ activity aimed at considering taxpayers’ appeals;
  • monitoring and analysis of results of tax appeals practice, monitoring of case law;
  • analysis of international experience regarding pre-court procedures, development of proposals about improvement of such procedures;
  • development of statements which show the results of disputes settlement.