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

The Constitutional Court of the Russian Federation clarified a number of provisions of the Tax Code related to the issues of seizure of 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...

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