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

... economic board, the judges should have 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 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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