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

... about the right of the tax authority to seize documents from the counterparty of the organization that is being audited. In its definition , the Constitutional Court of the Russian Federation clarified the concept of seizure of documents and objects, which ... ... 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 ...

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