Pre-court settlement of tax disputes

Pre-court settlement of tax disputes

  • 7.5 mln ₽
    Pre-court settlement of tax disputes

    Support of the client in appeal against the decision of the tax authority on the issue of bringing to responsibility for willful non-payment of taxes

    Cancelled the decision of the tax authority to hold the taxpayer liable under paragraph 3 of Article 122 of the Tax Code ("willful" failure to pay taxes).

    • Industry

      Construction

    • Process description

      Based on the results of a tax audit, the tax authorities brought the taxpayer to liability provided for in Paragraph 3, Article 122 of the RF Tax Code ("willful" failure to pay taxes / 40% fine). Tax Compliance team helped the client develop a legal position according to which the tax authority had no grounds for qualification of the taxpayer's actions as "intentional".

    • Result

      The higher tax authority accepted the arguments of the taxpayer. In particular, the qualification of the tax offense was changed and additional mitigating circumstances were taken into account. As a result, the penalties were reduced by 87%. The economic effect for the client was 7.5 million ₽.

    • Employees involved

      Mikhail Begunov, Nikita Zharov

  • 39 mln ₽
    Pre-court settlement of tax disputes

    It was proved that there was no affiliation with the purchaser company, claims of the tax authority were withdrawn

    Claims of the tax authority on redistribution of the company's income through the affiliated purchasers were eliminated.

    • Industry

      FMCG

    • Process description

      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.

    • Result

      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.

  • Successfully
    Pre-court settlement of tax disputes

    The decision of the field tax audit was reversed in the pre-trial procedure

    The field tax audit period was disputed.

    • Industry

      Information technology

    • Process description

      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.

    • Result

      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.

    • Employee involved

      Mikhail Begunov

  • 50 mln ₽
    Pre-court settlement of tax disputes

    It was proved that there was no affiliation with suppliers, and reality of subcontractors’ activities.

    Claims of the tax authority were partially eliminated. Claims of the tax authority on the involvement of "unscrupulous counterparties" were withdrawn.

    • Industry

      FMCG

    • Process description

      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.

    • Result

      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.

    • Employees involved

      Mikhail Begunov, Alexander Dmitriev

  • 139 mln ₽
    Pre-court settlement of tax disputes

    The reality of subcontractors' activities was proved and the claims of the tax authority were withdrawn.

    Claims of the tax authority to have "unscrupulous contractors" in the chain of subcontractors were disputed.

    • Industry

      Construction

    • Process description

      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.

    • Result

      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.

    • Employees involved

      Alexander Dmitriev, Yulia Pavlova