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SUPREME COURT: DIRECTOR CAN REPAY COMPANY'S TAX DEBTS, BUT IN GOOD FAITH

The Supreme Court of the Russian Federation considered the complaint on the dispute on invalidation of the loan agreement concluded ... ... disputed loan was granted by the defendant in connection with a criminal case initiated against him on the fact of non-payment of taxes, the borrowed funds were directed by the company to repay fiscal debt. The manager referred to the pretense of the transaction,...

THE SUPREME COURT ALLOWED TO MAKE MISTAKES IN THE AMOUNT OF THE LOSS IN THE TAX RETURN

... the tax authority on the company's non-compliance with the conditions, rules on determining the tax base for OPH facilities and allowing to take into account the resulting loss when carrying out activities related to the use of service facilities. The Supreme Court referred the dispute for reconsideration and pointed out that the erroneous reflection of the disputed amounts of expenses in the section of the corporate income tax declaration relating to the determination of the tax base for facilities ...

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