«According to our clients estimates, professional assistance at the stage of pre-trial appeal of tax authorities acts allowed avoiding protracted litigation and reducing costs for business.».Mikhail Begunov,
We offer comprehensive support of tax audits, appeal of acts of tax authorities at the pre-trial stage and in court, which requires deep knowledge of tax law, law enforcement practice and individual approach.
Challenging additional charges to a major retailer in a case concerning the application of tax deductions for VAT on recycled goods
The tax authority charged the grocery retailer additional VAT and income tax on the fruit supplier, citing the impossibility of tracing the goods from the importer to the final supplier for this delivery, as well as the presence of formal claims against the supplier. Also in connection with the fact that the fruit supplied was of improper quality and disposed of by the client within the same tax period, the tax authority further argued the impossibility of applying VAT deductions due to the lack of the object of taxation. Translated with www.DeepL.com/Translator (free version)
As a result, claims of the tax authorities were successfully challenged in the arbitration court after the second round of judicial appeal since the Tax Compliance lawyers managed to prove the reality of transportation of fruits from the importer to the disputed supplier. They also provided a technological description of the utilization of the goods and the validity of the VAT deduction for the disputed transaction. Translated with www.DeepL.com/Translator (free version)
Andrey Solomyany, Olga Savina
Defended the interests of the largest supplier of household appliances in arbitration court in a case of additional taxation of imported goods with the participation of the chain of resellers.
With regard to the client, a tax audit was carried out, as a result of which the tax authority provides evidence that the audited entity actually purchased the disputed products directly from the importer bypassing the chain of suppliers. One of the evidence of fictitiousness was the protocol of inspection of warehouse and office premises, which the tax authority established the absence of this counterparty at the addresses and concluded that the supplier could not store the goods. The lawyers collected the information proving the falsification of the evidence submitted by the tax authority.
In the course of the court proceedings, the tax authority excluded this evidence, which initially formed the basis for the tax audit decision, from its position.
Andrey Solomyany, Olga Savina
Transaction structuring and tax planning at FMCG group of companies
In the course of structuring the transactions, risks in terms of price thresholds between interdependent companies within the group were established, regulations and additional rules were developed and implemented by all companies of the group to justify the correct application of prices when selling products within the group, as well as to support the feasibility of transactions between them.
As a result, successful structuring and tax planning efforts eliminated risks in excess of 80 million ₽.
Yulia Pavlova, Anastasia Garipova
Successful tax audit to identify "problematic" counterparties
In the course of tax audit of problematic counterparties, real tax risks in terms of relationships with suppliers were established, which amounted to 15 million ₽. In the other part of the requirements of the tax authority were not proved: the organization provided the primary documents with the substantiation of the reality of supplies, as well as the documents on full reflection by the suppliers of the amounts of proceeds from sales in VAT declarations, and their contact information.
As a result of a successful tax audit, the organization independently adjusted the tax base for VAT and paid 15 million ₽ on their own. This allowed avoiding field tax audits and additional penalties.
Mikhail Begunov, Alexander Dmitriev
38 million ₽ Representing a construction company in a field tax audit
In the course of the audit, it was established that all disputed contractors were involved and their officials were interrogated, who actually confirmed their participation in these companies and the scope of work undertaken. In addition, the audit was followed by the recovery of partially lost primary documentation that confirmed the partial performance of the work by the disputed contractors.
As a result of the audit, tax claims amounted to 10 million ₽. Thus, as a result of successful work on support of the audit it was possible to avoid large additional payments in respect of "dishonest" contractors.
Alexander Dmitriev, Yulia Pavlova
Withdrawn claims of the tax authority against suppliers of raw materials for medicines
At the stage of objections and additional activities it was proved that it is necessary to measure quantitative indicators at the beginning and at the end of the production process. The tax authority has been provided with calculations on writing-off materials purchased from contested counterparties and information on raw material remainders.
Claims of the tax authority for income tax were partially withdrawn. The taxpayer's objections were partially satisfied in the amount of 343 million ₽. Positive practice of pre-trial appeal against acts of tax authorities in relation to manufacturers of medicines was formed taking into consideration the specifics of the industry.
Mikhail Begunov, Anastasia Garipova
It was proved that there was no affiliation with the purchaser company, claims of the tax authority were withdrawn
Additional tax control measures were taken. Employees and officials of the purchaser company were interrogated. Lack of client's company affiliation was proved. The act of field tax audit was appealed.
The taxpayer's objections are satisfied. The decision on additional accrual of 5 million ₽ was formed. Positive practice of pre-trial appeal against acts of tax authorities in terms of disputes on "business split” in favor of taxpayers under 54.1 of the Tax Code was formed.
The decision of the field tax audit was reversed in the pre-trial procedure
The tax authority appointed a field audit after the company's reorganization started, although the field audit partially covers the periods of previous audits. An appeal was lodged to a higher tax authority. The field tax audit was reversed.
We cancelled the results of the field tax audit for the previously inspected period. There is a positive practice of pre-trial appeal against the decision of tax authorities to appoint an on-site tax audit for the same tax period in case of its appointment in connection with the reorganization or liquidation of the company under Article 89 of the Tax Code.
Mikhail Begunov, Anastasia Garipova
It was proved that there was no affiliation with suppliers, and reality of subcontractors’ activities.
With the help of additional tax control measures, the reality of subcontractors' activities was proved. The absence of intent in the actions of the client and lack of affiliation with suppliers, which partially confirmed the disputed shipments, was proved.
Claims of the tax authority for the field inspection report were appealed and partially withdrawn. Positive pre-trial appeal against the acts of tax authorities in favor of taxpayers under 54.1 of the Tax Code was formed.
Mikhail Begunov, Alexander Dmitriev, Olga Savina
The reality of subcontractors' activities was proved and the claims of the tax authority were withdrawn.
With the help of additional tax control measures, the reality of subcontractors' activities was proved. The absence of intent in the client's actions was proved. The tax authority calculated tax liabilities without primary documents.
Claims of the tax authority on the field inspection report were appealed and withdrawn. A positive pre-trial appeal against the acts of the tax authorities in favor of the taxpayers under 54.1 of the Tax Code was formed.
Alexander Dmitriev, Yulia Pavlova, Olga Savina, Anastasia Garipova
Claim of the tax authority on improper use of VAT credits was disputed.
Additional tax control measures were taken. Evidence of the absence of interdependence with suppliers of equipment was presented. The price of the purchased equipment is indicated to be corresponding to the market level. All established violations concerned beneficiaries-importers of the supplied products, rather than the taxpayer.
Claims of the tax authority were disputed. A positive practice was formed on additional payments to companies that supply imported equipment through a chain of suppliers
Mikhail Begunov, Alexander Dmitriev, Anastasia Garipova
The company's interests in the case of violation of currency legislation were protected in arbitration courts of three instances.
In the opinion of the tax authority, the organization violated the term for receiving (returning) the deposit by a resident of foreign currency in accordance with the terms of the loan agreement issued by the taxpayer to the foreign company
As a result, all claims of the tax authority with regard to violation of terms for receiving foreign currency by a resident in accordance with the terms of the loan agreement were successfully challenged in courts of 3 instances, as the tax authority did not take into account the submitted additional agreements to the loan agreement with the foreign company.
Mikhail Begunov, Andrey Solomyany
Defending a Russian construction company in an arbitration court at the stage of inclusion in the register of a tax authority claim in a bankruptcy case
As part of the bankruptcy proceedings, the tax authority's claim in the amount of RUB 135 million was included in the register of creditors' claims. The lawyers prepared a position with regard to this debt, namely: due to the fact that updated tax returns for VAT and income tax were filed, the amounts of claims must be adjusted, as the amounts payable on tax returns were initially filed by the previous management mistakenly.
The Moscow City Arbitration Court annulled the decision to include the tax authority's claim in the register of creditors' claims and the court appointed a new consideration taking into account the evidence provided.
Andrey Solomyany, Olga Savina