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

... the goods from this counterparty. At the time of signing the agreement, the seller had already been declared insolvent, and bankruptcy proceedings were opened. The ongoing tax audit revealed a violation of VAT deduction. The supervisory authority ... ... 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 ( ...

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