We know everything about bankruptcy
15/05/2024
Wednesday
15 May 
1970 The first line of the Moscow Metro from the Sokolniki station to the Culture Park was opened.
1970 The first line of the Moscow Metro from the Sokolniki station to the Culture Park was opened.
1970 The “godless five-year plan” was announced, the aim of which was to “to forget the name of God in the country” by May 1, 1937.
1970 The “godless five-year plan” was announced, the aim of which was to “to forget the name of God in the country” by May 1, 1937.
1970 Portugal declared its bankruptcy.
1970 Portugal declared its bankruptcy.
TAX CONSOLIDATION IN THE RECOVERY OF SUBSIDIES INTERESTED THE SUPREME COURT OF THE RUSSIAN FEDERATION
Judge Irina Bukina, having studied the submitted complaints, referred them to the Economic Board for further consideration. The judges will have to consider how to take into account the overpaid tax amounts in the case when the scale of the subsidy depends on them.
In the spring of 2016, the Federal Tax Service completed an on-site inspection of Lesprom. It turned out that the company exceeded the established limits of the USN application (the limit was 60 million rubles per year). The firm received 3.1 million fines. She was additionally charged 39.8 million taxes and 10.2 million penalties. Subsequently, the company went bankrupt.
The "Road Company" and "Lesprom" turned out to be interdependent. Firms coordinated actions, distributing the proceeds of the same contracts in such a way as to artificially reduce the tax base.
The owners of the "Road Company" Boris Kryukov and Vladimir Nikolsky had shares of 33% each in Lesprom. The bankruptcy trustee of Lesprom saw the connection between the bankruptcy of the organization and the actions of the persons under whose control it was, attracted them to the subsidiary.
However, having calculated Lesprom's revenue to 85.8 million rubles, the tax service thereby increased the cost of work to 205.4 million rubles. At the same time, the tax base of the "Road Company" has not been reduced. Taxes were calculated for two firms and overlapping incomes at once.
Despite the excessive tax payments, the application submitted by the "Road Company" in December 2017 was not satisfied. The tax authorities, without denying the fact of overpayment, referred to the omission of the three-year deadline.
The arbitration courts, rejecting the incoming applications, referred to the mandatory calculation procedure determined by the amount of the creditors' register claims. Now it is up to the Supreme Court to express its position. The hearing is scheduled for July 13, 2023.
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