Annotation

The work is devoted to the issues of involving persons registered as payers of professional income tax, as third parties who do not make independent claims on the subject of the dispute, in cases related to the “requalification” of civil law contracts into employment contracts, considered by arbitration courts.It was established that the courts address this issue inconsistently, which does not contribute to legal certainty in the relationship between “self-employed” — “employer” — “tax inspectorate”. The study concluded that a positive resolution of this situation is necessary to fully protect the rights of those involved in actual employment relationships, as well as to streamline legal proceedings, and is possible within the framework of current legal regulations