TAX CLAUSE: FOR OR AGAINST? THE DEBATE ON TAXES TOOK PLACE IN MOSCOW

The professional community was divided into two camps. The former advocated that the tax clause guarantees compensation for tax losses. And others gave arguments proving the inefficiency of the tool. At the same time, the latter stressed that the reservation gives the taxpayer a false sense of security.

Practicing lawyers who are "in favor" of the tool explained that it disciplines sellers and increases the guarantees of compensation for tax losses that arise due to the actions of the counterparty. Vasily Vayukin, managing partner of Tax & Legal Management, said that the possibility of applying the tax clause has been confirmed by judicial practice.

"If the party understands what he is asking, and it complies with the terms of the contract, the court will be 100% on your side. Let me remind you that this tool was originally proposed by the business itself," Vayukin explained.

The senior expert of the legal unit of Gazpromneft supported his colleague and stressed that the tax clause is an opportunity that can be criticized, but it must be used.

However, according to another part of the lawyers, a tax clause does not mean the resolution of a tax conflict, but only its transfer to the sphere of economic relations. So, Sergey Lysenko, the head of the tax division of the Ural automobile plant, drew attention to the fact that the tax clause, indeed, gives only an opportunity.

"Yes, it needs to be put in the contract, but it does not give any guarantees," Lysenko said.

The expert, in turn, was supported by the head of the tax relations unit of EVRAZ LLC, Yulia Karmalina. In her opinion, by introducing such a tool, the tax authority made its task easier, and the supplier turned out to be unprotected.

Photo: Rusbankrot