In this review of jurisprudence of the Supreme «Arbitrazh» (Commercial) Court of the Russian Federation the author reflects key positions on single procedural questions of consideration and dispute resolution of civil cases (ratio decidendi) which are expressed in resolutions of the Supreme «Arbitrazh» (Commercial) Court of the Russian Federation on the procedural questions, that was published on their official web-site, dated from March 10 to May 14, 2013. As far of some conclusions, for example, it is specified that existence of an exception to the rule of the consecutive appeal for decisions concerning refusal on restoration of the passed term of the appeal complaint, doesn’t change a current term of the appeal provided by part 1 of the art. 276 of the «Arbitrazh» (Commercial) Procedure Code of the Russian Federation. Unreasonable restoration of the passed term on submission of the appeal and cancellation of the judicial act represents derogation from the principle of legal definiteness and stability of judicial acts, and also breaks the fundamental principle of equality of the parties in those opportunities that are given them for protection of the rights and interests. Not only the tax authority have the right to initiate judicial proceedings with the statement of claim about collecting obligatory tax payments, which is mentioned in the subpara. 4 of para. 1 of art. 59 of the Tax Code of the Russian Federation, addressing in «arbitrazh» (commercial) court as stated in the ch. 26 of the «Arbitrazh» (Commercial) Procedure Code of the Russian Federation, but also the taxpayer, including by giving in court the statement for recognition of the sums, possibility of which compulsory collecting is lost and a duty on their payment should be stopped. 

Keywords: «arbitrazh» (commercial) process; jurisprudence; review; the Supreme «Arbitrazh» (Commercial) Court of the Russian Federation.