Decisions by arbitration courts of tax disputes are sometimes diametrically opposed even in similar situations. As a rule, the positive or negative result of a dispute with the tax authority depends on the professionalism and persuasiveness of the taxpayer’s arguments. But it is still possible to identify general trends that prevail when arbitration courts make decisions. This publication is a collection and analysis of the most typical cassation and supervisory decisions of arbitration courts, reflecting the general directions of the courts’ position in resolving tax disputes. Sample forms for filling out statements of claim are provided.< /p>