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Last summer turned out to be quite rich in tax events and decisions. The changes made to tax legislation in terms of personal income tax, the introduction of VAT for the simplified taxation system and the amnesty for ‘splitting’ businesses will be discussed in the professional community for a long time to come.

Which figures should be taken into account in determining the amount of the deduction for excise duty on aviation paraffin: as at the date of purchase of the fuel or as at the date of refuelling of an aircraft. 

Ivan Tsvetkov, Head of Tax Practice at TC, commented on the reversal of practice in the Lukoil case in a Kommersant article.

Tax Compliance tax consultant Ekaterina Kopylova commented on the future consideration of the case in the court digest of Pravo.ru.

Ivan Tsvetkov on criminal legislation.