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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 ... ... 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... ... the violations committed in the process of circulation of goods ( clause 35 of the Review of Judicial Practice of the Supreme Court No. 2 (2021)).

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