Jurisdiction and subordination of civil cases on property and non-property disputes
In accordance with Part 1 of Article 27 of the CPC, specialized interdistrict economic courts (hereinafter referred to as the SMEC) consider and resolve civil cases involving property and non–property disputes involving individuals engaged in individual business activities without forming a legal entity, legal entities, as well as corporate disputes, with the exception of cases under the jurisdiction of another the procedure is defined by law.
According to Article 26 of the CPC, civil cases are considered and resolved by district courts, with the exception of cases provided for in part 4 of Article 27 and Article 28 of this Code. Disputes concerning appeals against decisions and actions (inaction) of a tax authority by legal entities and individual entrepreneurs are considered by the IESEC, while appeals against decisions and actions (inaction) of a tax authority by individuals are considered by regional district courts. The generalization showed that most of the applications (claims) submitted to the courts were accepted in compliance with the rules of jurisdiction and did not cause certain difficulties for the courts. No violations have been established.
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