REIMBURSEMENT OF LOSSES AS A CONSULTANT'S LIABILITY MEASURE: ANALYSIS OF NEW JUDICIAL PRACTICE

Abstract

The article examines the legal grounds and criteria for holding a tax consultant liable for damages caused to a client due to improper provision of services. Based on an analysis of the recent case law of the Supreme Court of the Russian Federation (case No. 305-ES23-18507) and a comparative legal review of approaches in the USA, Germany, France and the United Kingdom, key trends are identified: the shift from the principle that "the consultant is not responsible for the result" to the standard of reasonable professional care; the recognition of limitation of liability clauses as invalid in cases of gross violations of the essence of the obligation; differentiation of service quality depending on the consultant's declared qualification. Special attention is paid to the analysis of typical cases of professional negligence that led to significant financial losses for clients, as well as a comparative review of professional liability insurance requirements in various jurisdictions. It is argued that effective protection of clients' rights requires the development of professional liability insurance and the introduction of corporate accounting expertise as a proactive control tool.