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

... indicated that at the time of the conclusion of the contract, the counterparty knew that bankruptcy proceedings had been opened against the seller of the goods. The Economic... ... established whether it was clear to the buyer of the goods that the seller, being in a bankruptcy position, was not able to pay VAT. Here, the tax authority must prove the... ... 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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