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THE SUPREME COURT OF RUSSIA CLARIFIED WHEN BANKRUPTCY TRUSTEE IS NOT LATE TO DEMAND A PAYMENT OF REMUNERATION

... to recover part of the amount from him. Otherwise, the second trustee will receive unjust enrichment at the expense of the applicant, who also has the right to count on the payment of remuneration (determination No. 305-ES19-21725 of July 15, 2021). Tags: Supreme Court of Russia, court ruling, bankruptcy trustee, pay

THE SUPREME COURT OF RUSSIA: A PURCHASE FROM BANKRUPT DOES NOT DEPRIVE OF A RIGHT TO DEDUCE VAT

The company acquired the goods from the bankrupt company, and after that, when calculating the VAT, deducted the amount of tax that was charged when purchasing the goods from this counterparty. At the time of signing the agreement, the seller had already been declared insolvent, and bankruptcy proceedings were opened. The ongoing tax audit revealed a violation of VAT deduction. The supervisory authority referred to subparagraph 15 of part 2 of the article 146 of the Tax Code of the Russian Federation...

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