The tax authority found damage to the budget as a result of the application of non-market prices in cross-border transactions with the interdependent Dutch company VWS.
The ruling of the SC of the Russian Federation sets the direction for law enforcement practice in similar disputes concerning the refund of overpaid personal property tax.
Alexey Zuykov, Head of Corporate Practice, spoke on the topic "Tax debts as an 'anchor' of subsidiary liability: approaches of the Federal Tax Service and the reaction of the courts".
The introduction of mandatory lawyer status for court representatives may increase the cost of services and negatively affect the quality of defence in criminal cases.