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

... 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... ... insolvent debtor cannot be recognized as an object of VAT. The result was the accrual of fines and penalties for the organization. The company decided to challenge the decision... ... 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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