Practice

Attorney Analytics and Cases

Practical guides on bankruptcy, tax disputes, and business defense. Each article features references to regulations, Russian Supreme Court rulings, and actual figures from 2024-2025 judicial practice.

✦ SERIES MANIFESTO ✦

The Algorithm of Complexity: What is Happening to Law and Advocacy in Russia in 2025-2026 and How to Defend Oneself

A systemic analysis of the degradation of the legal environment and the transformation of the legal profession. The post-legal state, navigator instead of defender, prevention instead of court.

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· ~17 min · 26k characters
Longread Series
NewMajor Article

Field Tax Audits in 2025-2026: Statistics, Pre-Trial Maneuvers, and Tax Reconstruction

Complete analysis of field tax audits (FTA) 2024-2026: 98% effectiveness, average assessment of RUB 94-120 million, pre-trial appeals, tax reconstruction, and viable defense strategies.

· ~20 min · 31k characters
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Glossary
Go to section: Tax Disputes · Subsidiary Liability · Bankruptcy — each section on a separate page with a topical focus
01 · From the Author's Notes
NewMajor Article

Subsidiary Liability in 2024-2025: Statistics, Risks, and Real Defense for Owners

Comprehensive analysis of subsidiary liability 2017-2025: 52% success rate, average claim of RUB 88-97 million, the Rasoyan case (RUB 703 million discharged), four principles of owner defense.

52%61%RUB 88-97 million
· ~23 min · 35k characters
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02 · From the Author's Notes
NewMajor Article

Tax Disputes in 2024-2025: What Arbitrazh Court Statistics Reveal

Analysis of judicial practice in tax disputes 1998-2025: 84.6% in favor of the Federal Tax Service, 4.79% success rate by amount, the statistical paradox, four principles of business defense.

84.6%4.79%RUB 65 million
· ~19 min · 29k characters
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03 · Longread Series
NewMajor Article

Personal Risks of Directors and Chief Accountants in 2025-2026: A Complete Liability Map

Detailed map of personal risks for directors and chief accountants: damages under Article 53.1 of the Russian Civil Code, subsidiary liability, disqualification, Article 199 of the Russian Criminal Code. Russian Supreme Court Review of July 30, 2025.

· ~22 min · 34k characters
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04 · Longread Series
NewMajor Article

Interrogation at the Tax Inspectorate in 2025-2026: How It Proceeds, What They Already Know, What Actually Works

An honest analysis of interrogation by the Federal Tax Service: Article 90 of the Russian Tax Code, Article 51 of the Constitution, witness rights, typical scenarios, 2024-2025 practice, and actionable steps.

· ~22 min · 33k characters
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05 · Longread Series
NewMajor Article

How to Avoid Imprisonment During Tax Maneuvers: Ten Years Later

A remake of the 2015 article: new thresholds of 18.75/56.25 million, initiation procedure via the Federal Tax Service since 2022, actual sentencing statistics, how to avoid the corridor of criminal prosecution...

· ~22 min · 34k characters
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06 · Related Sections
NewMajor Article

Challenging a Tax Audit Report in 2026: A Step-by-Step Guide

A practical guide to challenging a tax audit report. Deadlines, articles of the Russian Tax Code, preparation of objections and appellate complaints to the Regional Tax Office.

· ~7 min · 11k characters
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07 · Related Sections
NewMajor Article

Subsidiary Liability of a Director in 2026: Defending Personal Assets

How to defend a director's personal assets from subsidiary liability: specific articles, amounts, deadlines, and 2026 judicial practice.

· ~7 min · 11k characters
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08 · TAX
Major Article

Criminal Liability for Tax Crimes: Article 199 of the Russian Criminal Code

Criminal liability for tax crimes: elements of Articles 199, 199.1, 199.2 of the Russian Criminal Code, threshold amounts, defense strategy, interaction with tax audits.

~30 min · 46k characters
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09 · BANKRUPTCY
Major Article

Subsidiary Liability of Controlling Persons: How to Defend Assets

Who is held liable for subsidiary liability, grounds under Articles 61.10-61.12 of Federal Law No. 127-FZ on Insolvency, defense strategy, 2026 judicial practice. Counsel with 20 years of experience.

~30 min · 45k characters
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10 · TAX
Major Article

Tax Audit: Taxpayer Rights and Defense Strategy

Desk and field tax audits: rights, deadlines, procedure for challenging a report, defense strategy. Articles 88-101 of the Russian Tax Code. Counsel with 20 years of experience.

~30 min · 46k characters
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11 · BANKRUPTCY
Major Article

Corporate Bankruptcy: Procedures and Consequences for the Director

All corporate bankruptcy procedures: supervision, financial rehabilitation, external management, bankruptcy proceedings, settlement agreement. Consequences for the director.

~27 min · 42k characters
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12 · BANKRUPTCY
Major Article

Personal Bankruptcy: A Step-by-Step Guide 2026

A complete guide to personal bankruptcy: filing conditions, judicial and extrajudicial procedures, costs, consequences, typical mistakes. Counsel with 20 years of experience.

~35 min · 53k characters
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