The Constitution enshrines the principle of equal rights and adversarial parties in the implementation of legal proceedings. It is established in article 123 of the Basic Law. To ensure the implementation of this principle, normative acts determine the specific procedure for the settlement of disputes, the rights and obligations of the parties are fixed. Each production participant defends his position using legal means for this. To confirm certain facts, subjects cite proof of. In a court only those that are obtained legally and are reliable are used. The dispute resolution institution must verify the materials received from the production participants. 
Duty of proof
APK RF establishes that each entity involved in the dispute must confirm with documents or other materials the facts to which it refers when making claims and objections. Parties to production, as is known, can be not only commercial organizations and citizens, but also bodies of territorial or state administration, other structures and officials. As a rule, decisions made by them, actions / inaction are disputed. When involving these bodies and employees in the proceedings presentation of evidence assigned to them.
General rules
Circumstances relevant to the proper review of the caseare established on the basis of objections and claims of the subjects involved in the dispute, in accordance with the substantive rules applicable in a particular case. The parties should familiarize each other with materials confirming their position before the meeting. Evidence Deadline can also be established by the authority that parses the dispute, unless otherwise provided by law. Production participants are entitled to refer only to those materials with which other persons involved in the production were familiarized with in advance.
A responsibility
If a evidence presented in violation, the law provides for negative consequences. In particular, on the entity that has not complied with the order, the authority that parses the dispute may include the costs associated with the production, regardless of its outcome. Among the violations, among other things, includes non-compliance with the period established for the presentation of evidence.
Explanations
All the above rules are present in Art. 65 agribusiness of the Russian Federation. The current edition of the norm is aimed at ensuring the protection of the interests and rights of persons conducting entrepreneurial or other economic activities. The provisions of the article specify the principle of competitiveness and equality of parties to production. It is believed that h. 1 tbsp. 65 agribusiness of the Russian Federation violates the constitutional rights of subjects. However, this conclusion is erroneous. Position of part one Art. 65 agribusiness of the Russian Federation means that the dispute resolution body cannot independently determine the facts that are material for the proceedings on the basis of the materials collected. Moreover, she is not entitled, at her discretion, to request additional information confirming or refuting the positions of the parties.
Practice
Analyzing Art. 65 APC RF with comments experts, it can be noted that experts pay attention to a fairly wide range of conflicts, the resolution of which applies the rule.So, the burden of collecting and providing materials confirming the facts that have become the basis for the formation of a plot of land within the disputed borders and area rests with the appropriate power structure. Arbitrationrelated to bankruptcy are also permitted using the rule. Guided by the provision of the first part of the analyzed article, as well as in accordance with Art. 103 of the Federal Law "On Bankruptcy", the instance places on the manager the burden of collecting and providing materials confirming that the impugned agreement may or may already have caused damage to the debtor / creditor. 
Interested party transactions
Taking into account the focus of the rules on such agreements to protect the interests of shareholders, the obligation to prove that the other participant or beneficiary did not know or should not have known about the presence of relevant signs and the failure to comply with the procedure for concluding an agreement is imputed to these persons. When considering disputes, it should be noted that the plaintiff must confirm the fact that the transaction infringes on his rights. If under such court of arbitration if the agreement is unprofitable for the joint-stock company, it is necessary to proceed from the fact that the applicant’s legitimate interests were harmed, unless otherwise established on the basis of the collected materials.
Tax disputes
Such court of arbitration parses subject to the provisions of 162 and 71 articles of the Code. Inspectorate must confirm the facts that became the basis for the IFTS to issue the impugned act. In this regard, during the proceedings, the tax authority may provide evidence of the unjustified formation of benefits from the payer. Presented materials should be examined in a meeting in accordance with the provisions of article 162. They must be evaluated in conjunction with the evidence presented by the payer, taking into account the requirements of Art. 71. After receiving an application from the authorized structure to declare the absent entity bankrupt before deciding on its insolvency, it is necessary to verify the validity and legality of the requirements for payment of mandatory payments. In addition, it should be determined whether the right to enforcement is lost in the manner prescribed by the rules. The confirmation of the lawfulness of the requirements must be carried out, within the meaning of art.. 65 agribusinessauthorized bodies (IFTS). The decision to recover debt at the expense of property, as well as the fact that this decision was not challenged at the date of filing an application for recognition of insolvency, do not constitute unconditional signs of the validity of the claims made. If there are objections to them, the authorized body must prove the tax arrears. This is done by presenting documents containing information on the grounds, amount and moment of arrears.
Unreasonable benefits
Often, the payer's counterparties do not fulfill their tax obligations. However, this fact does not act as confirmation of the extraction of unreasonable benefits by the subject. Profits can be recognized as illegal if the IFTS proves that the payer acted without the necessary caution and prudence, that he was aware of the counterparty’s illegal actions. The benefit may be considered unreasonable if the supervisory authority submits materials indicating that the activity of the subject and affiliated (dependent) persons was aimed at carrying out operations related to the extraction of tax income, mainly with partners who evade the fulfillment of the requirements of the Tax Code.
Assessment of the facts
To ensure proper protection, the judge must study the materials presented and formulate a conclusion on them based on personal opinions and legislative norms. The official shall independently determine which facts must be confirmed and by which participant in the proceedings.Guided by part two withT. 65 APK, an authorized employee must provide the parties with the opportunity to exercise their procedural rights. If necessary, he can apply interventions. Position Art. 65 agribusiness The fact that the authorized person independently evaluates the materiality of the materials submitted by the parties for the proceedings follows from the fact that each category of disputes has its own subject, standard tools and measures to confirm certain events. In this regard, it does not act arbitrarily, but on the basis of the stated objections and claims of the participants. 
Procedural Issues
Guided by Art. 65 agribusiness, the authorized person explains to the subjects who came for the interview their rights and indicates the actions that they must perform. If necessary, the plaintiff is invited to clarify the requirements and facts, to which he refers as a justification for the claims, and the defendant - the essence and grounds of objections. The official shall find out what evidence the participants consider to be reliable, which - not, which materials and during which period must be provided, whether court assistance is necessary for this.
Preparatory stage
During it, the authorized person formulates the subject of evidence, establishes the sufficiency of the available materials. In addition, requests for information from third parties are studied. In establishing the legal significance of the facts and the presence of the need to request additional evidence, the court should be guided by the legal rules governing specific disputed relations.
Thing
Unreasonable restriction to arbitration cases leads to an incorrect qualification of the relationship that arose between the parties to the dispute. So, for example, the issue of concluding a cession by the parties is considered essential for a fair resolution of the conflict. His decision is included in the subject of proof. This is due to the provisions of the Federal Law "On LLC". According to article 21 (paragraph 6), the obligations and rights of a participant that arise before the assignment pass to the acquirer of a share in the capital of the company. The actions of a tax payer are considered legal and economically justified, unless otherwise proved by the control body. The subject of substantiation is non-compliance with the requirements of the Tax Code when determining the amount of payment to the budget. In particular, the fact of performing operations that are not caused by the goals of entrepreneurial activity or reasonable reasons is subject to proof, the reflection in the accounting of events is not in accordance with their real meaning. The subject of justification in a situation where the inspection refuses to subject the VAT refund due to its participation in agreements with interdependent persons that can affect the economic results or working conditions of the company are facts in the presence of which the benefit may be recognized as unjustified. When considering a case on recognition of the invalidity of a transaction, it should be established that another participant knew or should have known about the illegality of the agreement. Only if this fact is confirmed can a corresponding decision be made. The subject of substantiation in the framework of the proceedings for the claim to annul the decision of the international arbitration includes the determination that the participant against whom it was directed could not provide explanations to the court, including due to improper notification of the place and time of the meeting. 
Adversarial principle
In its implementation, it is necessary that each of the participants is provided with the opportunity to present their arguments in conditions in which none of them would have a clear advantage. As the ECHR points out, the procedure for canceling the final decision assumes that there are facts that were not previously objectively available and could lead to a different outcome of the proceedings.At the same time, the entity demanding the cancellation of the decision must prove that he was not able to submit the relevant materials before the completion of the production, and they, in turn, are essential for the process. The principles of equality and competitiveness require that each party be notified in a timely manner of comments and objections or information submitted by the opposing participant. The corresponding rule specifies h. 3 tbsp. 65 agribusiness. The parties should be able to comment on the materials and their objections, formulate their arguments under conditions in which none of the participants would be placed in a less favorable position compared to the other. 
Explanation
A necessary guarantee of protection in court and a fair trial is an equal opportunity for both parties to bring their position on all aspects of the dispute to the authorized court. Only if this condition is met will the constitutional right to protect interests within the framework of the process be realized in the meeting. The court must ensure an impartial and fair resolution of the dispute by providing participants with equal opportunities to defend their position. For the subject, all conditions must be created in which he can exercise his procedural rights. In particular, the court, in preparation for the hearing and at the stage of direct proceedings, should explain to individuals their procedural capabilities and legal requirements. Copies of the claim and other documents, including decisions, are sent in advance to the defendant or a third party in advance. Participants should be given sufficient time to prepare and send the reasons for their position to the court, to provide materials confirming / refuting certain facts. An authorized instance creates conditions for the implementation of other procedural rights. Violation of equal opportunities for participants to substantiate claims and objections, to provide evidence should be restored by a higher authority according to the rules established by law. 
Additionally
The person conducting the dispute on the merits should not only explain directly the requirements of Part 3 of Article 65 of the APC. Parties should clearly understand the liability and adverse consequences of non-compliance with regulations. Disclosure of evidence should be considered as a party to the dispute to the other parties and the official conducting the process, all the materials available to him, on the basis of which facts can be established justifying his objections and claims. In this case, it is assumed not only the presentation and exchange of documents, but also their designation, which is accompanied by a request for their reclamation. Evidence should be disclosed by the parties within the period determined by the authority in agreement with the participants in the process. Failure to submit or untimely submission of materials for an excusable reason, aimed at delaying production, may be regarded as an abuse of procedural law. In the event of the existence of such facts, the court may, on the basis of the provisions of Article 111 of the Code (Part 2), allocate part of the costs (or the full amount) to the guilty person. Moreover, the outcome of the case does not affect this decision. It is advisable to notify the parties to the dispute at the preparatory stage about the likelihood of financial consequences. 
Nuances
As part of the preparatory phase, the judge’s activity is limited. In particular, he cannot, on his own initiative, invite the parties to present certain materials or give explanations related to the omission of a statute of limitations. Should not contain relevant instructions in the determination on the preparation for the proceedings.If the interested party (for example, the defendant in his response to the claim) refers to the omission of the statute of limitations, the judge may invite the parties to present the necessary evidence on this issue. This action is aimed at ensuring timely and legal resolution of the dispute. If the debtor, sending objections to the claims to the court, did not send the relevant documents to the interim trustee and creditor, the arbitration court shall notify him that he must present them by the time of the hearing to verify the validity of his position.
Conclusion
Evidence that was not disclosed by the participants in the production before the meeting, aimed at the research stage of the materials, should be studied in the first instance, regardless of the reasons for the failure to comply with the procedure established by law. The factors by which this happened can be taken into account when allocating production costs. Failure by the applicant to submit part of the materials cannot serve as a basis for the return of the claim. This is due to the fact that under Article 135 of the agro-industrial complex, only at the preparatory stage does the authorized instance offer to provide additional documents in a certain period and assist the parties to the dispute in retrieving information held by third parties. It is at this stage that the sufficiency of the materials presented is evaluated. At the same stage, petitions are examined to recover the evidence requested by the court from third parties.