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

... 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, according to which transactions ...

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