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

... involving the sale of property of an insolvent debtor cannot be recognized as an object of VAT. The result was the accrual of fines and penalties for the organization. The company decided to challenge the decision in court, but the courts of three instances ... ... 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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