Features of Observance of the Pre-trial Procedure in Cases of Contesting Decisions to Refuse State Registration of Legal Entities and Individual Entrepreneurs: Legislative Provisions and Clarifications of the Highest Court

The purpose of the research. The article deals with issues related to the procedure for administrative appeal of decisions of tax authorities on the refusal of state registration of legal entities and individual entrepreneurs, making relevant entries in the Unified State Register of Legal Entities, EGRIP. A description is given of the mandatory pre-trial procedure for appealing and alternative re-appeal to the Federal Tax Service, the calculation of the deadlines for filing complaints and applications, the grounds for their restoration, and other law enforcement problems. The purpose of the study is to identify the prospects for the development of administrative pre-trial appeal against acts of tax authorities on the refusal of registration, the creation of a harmonious, consistent interaction between the pre-trial and judicial stages of public law protection. The scientific novelty of the study lies in the analysis of the new provisions of Chapter VIII.1 of the Federal Law «On State Registration of Legal Entities and Individual Entrepreneurs», regulations on the administrative procedure for considering complaints, judicial practice. Conclusions. As a result of the study, the author comes to the conclusion that there are two procedures for appealing against decisions of the tax authority to refuse registration: a mandatory pre-trial and an alternative repeated procedure for filing a complaint with the Federal Tax Service. The potential of the pre-trial stage of consideration of administrative complaints can be multiplied as a result of the development and adoption of an administrative procedure that will reflect the principles of competitiveness, publicity, immediacy, and elements of reconciliation. Differences in the procedural consequences of mandatory and alternative appeal are revealed: failure to comply with the mandatory procedure limits the right to apply to the arbitration court through the institute of returning the application, leaving it without consideration; the use of an alternative procedure leads to the impossibility of restoring the period of judicial challenge and the refusal to satisfy the application.

tax authorities, registration of legal entities, state register, pre-trial appeal procedure, public law dispute, procedural term, judicial protection