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ARTICLE · 29 JULY 2026

Нормативное постановление Верховного Суда № 2 по АППК: новые процессуальные ориентиры для налоговых споров. Часть 3

KP Disputes
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Kazakhstan's Supreme Court has issued new normative guidance clarifying critical aspects of administrative jurisdiction and the definition of administrative acts in tax disputes.

KazakhstanLitigation, Mediation & Arbitration
Kassilgov & Partners LLP
Kassilgov & Partners LLP
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5. Подсудность административных споров

5.1. Критерии инвестиционного спора и подтверждающие документы

НП ВС устраняет ошибочное отождествление инвестиционного спора и спора предпринимателя или юридического лица со 100 % иностранным участием с государством. Пункт 27 НП ВС указывает, что осуществление юридическим лицом (в том числе иностранным или с долей иностранного участия) предпринимательской деятельности на территории РК само по себе не свидетельствует о его инвестиционной деятельности.

Следовательно, для квалификации спора как инвестиционного необходимо установить, что спор связан именно с инвестиционной деятельностью, а не только с обычной предпринимательской деятельностью такого лица на территории РК.

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