THE PECULIARITIES OF TAX DISPUTE SETTLEMENT THROUGH THE PRE-TRIAL PROCESS: THE PRACTICE OF EU COUNTRIES

In this article the peculiarities of tax dispute settlement through the pre-trial process in the EU countries are considered: Great Britain, Germany, Luxembourg, Netherlands. The main attention is paid to the alternative ways of tax dispute settlement, such as preliminary conciliation procedures and mediation. Some recommendations about introduction of these procedures in the legislation of the Russian Federation are suggested.