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Constitutional Court of the Russian Federation counterparty definition resolution seizure tax authority tax offense
 

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Constitutional Court of Russia recognized the lawfulness of seizure of documents from the counterparty

... and for what offense the audit is being carried out, as well as for what reason the documents are being sought here. Thus, the seizure resolution itself must contain information that reflects both the subject of the audit and the rationale for searching for the necessary documentation. What is more, the counterparty has the same rights as the person being audited.

Modified: 04.29.2022
Constitutional Court of the Russian Federation , definition , resolution , seizure , tax authority , tax offense , counterparty
Path: РусБанкрот - СМИ
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