Is it possible to save money when returning state fees due to reconciliation of the parties?

Is it possible to save money when returning state fees due to reconciliation of the parties?

Federal Law of July 26, 2021 No. 198-FZ in Art. 333.40 part 2 of the Tax Code of the Russian Federation, changes were made regarding the procedure for the return of state duties during conciliation procedures in arbitration courts and in courts of general jurisdiction.

In particular, Article 138.6 of the Arbitration Procedural Code of the Russian Federation provides for the following conciliation procedures:

1) a settlement agreement in relation to all or part of the stated claims;

2) partial or complete refusal of the claim;

3) partial or complete recognition of the claim;

4) complete or partial refusal of an appeal, cassation complaint, supervisory complaint (submission), etc.

Previously, when concluding a settlement agreement approved by arbitration courts, the plaintiff could return 50% of the paid state duty. According to the new rules, if a settlement agreement is concluded in the first instance, the plaintiff can return 70%.

The changes also affected proceedings in courts of general jurisdiction. Previously, the state duty was not subject to refund upon approval of a settlement agreement; now the norms of tax legislation allow the return of the state duty in the same way as in arbitration courts.

Changes in the rules for the return of state duty to the plaintiff during reconciliation can be more clearly represented as follows:

From the above data we can conclude that it has now become more profitable for the defendant to admit the claim in the first instance. Indeed, in this case, the defendant is obliged to pay the plaintiff only 30% of the state duty, instead of 100%, as was before.

However, when concluding a settlement agreement, the state duty cannot always be returned. It is not subject to return if the settlement agreement is concluded during the execution of a judicial act.

It is also worth noting that if the plaintiff previously abandoned the claim at the appeal stage, then the court terminated the proceedings and returned 100% of the state duty paid. According to the new rules, at the stage of consideration of the dispute in the appellate court, the plaintiff has the right to return only 50% of the paid state duty.

When is proceedings terminated in connection with a claim?

The paperwork related to the filed claim is terminated according to the determination of the judicial authority on the basis of certain reasons, and refusal of the claim may be grounds for the return of the paid fee.

The grounds for termination of consideration of a claim are the following:

1. if the decision regarding the claims between the parties is in the courts of general jurisdiction;
2. if a decision was made by the arbitration court in a similar case;
3. the issue is not within the competence of the arbitration court;
4. if a decision was made by the arbitration court in a similar case, with the exception of cases of refusal by representatives of the arbitration court to issue a writ of execution to the arbitration court in accordance with the decision of the representatives of the arbitration bodies;
5. if there is a refusal of the person filing the claim from those claims that are pending before the court;
6. in the event of the death of an individual against whom a claim was brought or during the liquidation of a legal enterprise.

If a case is being considered where it is possible to return the state duty if a claim is rejected during a process considered by an arbitration court, then cases where refusals occurred during the consideration of the case are excluded. In addition, if the defendant voluntarily satisfied the demands put forward by the plaintiff, the state duty is not refunded .

What are the reasons for refusing a claim?

A person or legal entity has the right to refuse a filed claim only until a decision is made in accordance with the paperwork.

Among the most common reasons for refusal of claims put forward are the following:

1. if the reason for filing the claim has been eliminated;
2. if the defendant voluntarily repaid the claims brought against him;
3. if the parties have drawn up a settlement agreement;
4. other circumstances of refusal of the claim.

State duty in a court of general jurisdiction

The procedure for concluding an agreement in the civil procedural code of the Russian Federation devotes very little space. All issues relating to the content and procedure for reaching agreement are subject to the will of the parties. In other words, the parties who decided not to wait for the court’s verdict or who decided to resolve the issues of execution of the court decision after issuing a writ of execution must independently agree on all the nuances. About how legal costs for payment of state fees will be distributed in the event of a settlement agreement in the magistrate’s court.

Documentation required for a refund of paid state fees

In order to return state fees by the courts in case of refusal of claims or for other reasons, it is necessary not only to write applications, but also to prepare documentation packages. These include:

• receipts confirming payment of state fees (only originals are accepted);
• copies of court decisions containing instructions for the refund of state fees;
• certificates from courts.

The above documentation is required by the tax authorities to receive transfers. In courts it is necessary to present statements and receipts for payment of state fees.

Peculiarities of collecting legal expenses when returning state fees

If there is an exemption for the plaintiff from paying the state duty, it can be recovered from the defendant, the amount being established on an individual basis . except in cases where the defendant belongs to the category of citizens who are legally exempt from paying fees.

If the claims were satisfied, then the costs for them are borne by the party that was recognized as the defendant. The following is taken into account:

1. the fee paid by the plaintiff;
2. legal services defending the plaintiff;
3. cost of examination during trial.

If there was no refusal of the claim as such, and it was partially satisfied, then the state duty is returned according to the amount of the claims that were satisfied and taking into account expenses. Also, the amount of state duty may be awarded to third parties who were involved as defendants.

State duty in arbitration court

Unlike the civil process, which regulates the procedure of legal proceedings in courts of general jurisdiction, the arbitration process pays much more attention to financial issues. This is understandable, because we are talking about much larger amounts. Payment of the fee can cause significant damage to the property interests of the plaintiff, and requests to defer payment are not always granted by the court when considering the application.

Participants in the arbitration process are free to independently determine how legal costs will be distributed. They usually agree to split the payment costs equally. But you can deviate from this rule by counting the paid duty as part of the claims to be satisfied, or by distributing it in proportion to that part of the claims on the fulfillment of which the parties have agreed.

How to write a statement of refusal of a claim?

There is no form for an application to waive the claim and request a refund of the funds paid for the fee. But there is a sample form that you can ask for in court. Next, the application is submitted to the tax service .

How to find out the duty amount

It is extremely difficult to calculate the size yourself; this can be done using special calculators on court websites or by applying to the court with a corresponding request.

The process of paying state duty is carried out in strict accordance with the details of the court . where the claim is filed. In this case, the amount of the duty is taken into account and regulated not by the judicial authority, but by the treasury and tax authority.

In addition, if there was no waiver of the claim, but it was simply not filed in court, and the claims were paid off before the filing of the claim, then the preliminary payment of the state duty is considered as an overpayment and is on the taxpayer’s account. Refunds are processed in the usual manner upon submission of the appropriate application.

In an authority such as a district court, where issues related to property and other matters are considered, the procedure for paying fees is carried out separately for each appeal or demand. At the same time, as the claim under consideration progresses, its size can either decrease or increase . If it was reduced during the process, then based on a court decision, the excess funds can be returned to the plaintiff.

As already mentioned, the state duty is not refunded when the claim has not been withdrawn, but the parties have entered into a settlement agreement. The amount is returned according to the rules established by the tax service. In addition, in addition to a refund, an additional payment is possible if the cost of the state duty increases.

The state duty is a monetary fee that is paid by a person when applying to a court of one authority or another. The amount of the fee is set individually and depends on the nature of the claim itself. A refund of the state fee may be made in the event of refusal of the claim based on a court decision and due to other factors. A refund may be refused if an incorrect amount, incorrect details or other errors are indicated, so you must be careful when preparing a refund application.

Conditions for return or non-refund of state duty

Refunds spent on paying state fees occur within a month after the plaintiff submits the relevant application. Thus, you can go to court within three months after the court made a decision to return the state duty. If in this case we are talking about overpayment of the amount of the state duty and a certificate from the court is not needed, then the refund period is considered from the moment the state duty is paid .

The state fee is not refunded if the defendant voluntarily complied with the requirements presented to him by the court. If he did this before the statement of claim was accepted for work, then the state duty is not refunded, but is automatically transferred to the defendant’s expenses.

In some cases, the state duty may be transferred to costs and divided between both parties . Thus, if a peace agreement is concluded in the court of appeal, the plaintiff may receive part of the state fee back.

How is the state fee refunded when the claim is abandoned?

In order to obtain a refund of the state fee upon refusal of the claim , the applicant must submit an application to the court to which he applied. The document is drawn up in any form or according to a sample proposed by the court. The application must include the following information:

• Full name of the citizen;
• reason for the refund;
• amount of duty;
• data of the statement of claim;
• list of attached documents;
• Date of preparation.

The application is certified by the applicant’s signature and submitted along with the original payment document.

The court considers the citizen’s request for a refund of the fee and makes a decision, which is formalized in the form of a resolution/ruling. Within 3 days the document is transferred to the applicant.

Next, the citizen must contact the tax office in the area where the court is located with the following documents:

• statement;
• the original payment document or its copy;
• passport;
• court ruling/decree.

If the applicant addresses the issue of overpayment, then he attaches a copy of the payment document to the documents for refunding the duty to the tax office. For a full refund, the original receipt must be presented.

In the application written to the tax authority, the citizen indicates the details of the account to which the amount of money should be transferred. It does not matter in which bank the account is opened and what its general purpose is.

Important! The legislator has determined the time frame during which a citizen can demand a refund of the state duty:

• 3 years from the date of payment - in case of a full refund of the fee;
• 1 month from the date of payment - if the overpaid portion of the fee is returned.

Thus, the return of the state duty in case of refusal of the claim is a procedure clearly prescribed in the Tax Code of the Russian Federation. To receive funds, a citizen must first contact the court in which the case was heard, and then the tax authority in whose service territory the court is located. Funds will be transferred to the bank account specified in the application.