On May 18, 2024, the 8th High end Forum on Taxation and Judicial Theory and Practice, sponsored by the Financial and Tax Law Research Association of the China Law Society, the Case Law Research Association of the China Law Society, and the Capital University of Economics and Trade, was held at Nanjing Normal University. Experts from the tax law academic and practical fields jointly participated in this forum. Jia Mengmeng, a senior partner and tax lawyer of our firm, was invited to attend the forum and give a keynote speech on the topic of "The Impact of Judicial Adjudication on Tax Enforcement". At the same time, Lawyer Jia was also awarded the Case Recommendation Award by the Financial and Taxation Law Research Association of the China Law Society.

Group photo of the conference

Lawyer Jia Mengmeng was awarded the Case Recommendation Award by the Financial and Taxation Law Research Association of the China Law Society

In the afternoon keynote speech, Lawyer Jia shared with the attending experts on the theme of "The Impact of Judicial Adjudication on Tax Enforcement" based on the cases he recommended to the forum. Lawyer Jia believes that Article 70 of the "Provisions of the Supreme People's Court on Several Issues Concerning Evidence in Administrative Litigation" stipulates that "the facts confirmed in the effective judgment documents of the people's court or arbitration institutions can be used as the basis for making a decision." (2019) The "Administrative Ruling" (No. 1509 of the Supreme People's Court) also emphasizes that "the rules of the people's court for reviewing the facts of the sued administrative act in the trial of administrative litigation cases also apply to the activities of the administrative organ in exercising its administrative powers. As a state public power organ exercising administrative powers granted by law, when an administrative act is taken, the facts determined and the results of the handling shall not conflict with the facts confirmed in the effective judgment of the people's court, nor shall they hinder the execution of the effective judgment." According to the above provisions, it can be considered that the effective law. The facts confirmed in the document, As long as it is revoked without legal procedures, it has res judicata power over all agencies.

Lawyer Jia Mengmeng is at the event site

In addition, Lawyer Jia shared with the attending experts how tax authorities apply effective judgment documents in law enforcement, based on multiple real-life cases related to this topic represented by him. At the same time, Lawyer Jia also pointed out that the current tax legislation does not specify how tax authorities should apply judicial judgments, and this issue is universal in practice, and the attitudes of tax authorities in different regions towards judicial judgments are not consistent. Future legislation should pay attention to this issue.