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

... documents from the counterparty of the taxpayer. The issue, which was considered on the example of a specific case, has long been the subject of disputes and contradictions between the tax authorities and companies. We are talking 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 makes it possible ...

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

... the situation under consideration, according to the opinion of the 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)).

THE SUPREME COURT OF RUSSIA HAS CLARIFIED THE PROCEDURE FOR SALE OF PLEDGED PROPERTY IN BANKRUPTCY

The Supreme Court of Russia has recently resolved a dispute between the tax office and the bankruptcy trustee. The question concerned the procedure for the sale of property pledged by the creditor. The trustee proposed to first use the funds to pay off the costs of the auction, then transfer most of the remaining amount to the pledge lender and pay off the legal costs with the rest of the money. The tax inspectorate insisted that, first of all, after the sale of real estate, the property and land...

THE COURT: TAX CLEARANCE CERTIFICATE DOES NOT CONFIRM A COMPLETE ABSENCE OF DEBTS

An application for the inclusion of the tax authority's claim in the register of creditor’s claims was submitted to the Arbitration Court of the North-West District. The manager was against satisfying the claim, pointing to a tax clearance certificate previously issued by the Federal Tax Service ...

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