Analysis of Judicial Practice in Cases of Unjustified Tax Benefits

In this paper we propose a classification of disputes on matters related to obtaining an unjustified tax benefit, revealed the typical reason for change legal classification of transactions, evaluating the degree of uniformity of judicial practice for this category. According to the results of the analysis are formulated proposals to increase the degree of certainty of the tax law by specifying the content used it evaluative categories, as well as limiting the use of coercion in when the reason for bringing the taxpayer liable are rules are unclear.