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

... side of the inspection. The judges 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 Board of the Supreme Court of Russia canceled ... ... prove the involvement of the taxpayer in 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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