Cases

Cases

  • Retail 135 mln ₽
    Court settlement of tax disputes

    Challenging additional charges to a major retailer in a case concerning the application of tax deductions for VAT on recycled goods

    Claims tax authority was made in connection with the unjustified inclusion in the composition of VAT deductions and profit tax costs incurred in the relationship with the disputed supplier, as well as the improper application of VAT deductions for recycled goods.

    • Purpose

      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)

    • Employee involved

      Andrey Solomyany

    • Process description

      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.

    • Result

      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.

  • Pharmaceuticals 343 mln ₽
    Pre-court settlement of tax disputes

    Withdrawn claims of the tax authority against suppliers of raw materials for medicines

    We disputed the claim of the tax authority to suppliers of raw materials for medicines.

    • Purpose

      Claims of the tax authority for income tax were partially withdrawn.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.

    • Employee involved

      Mikhail Begunov

    • Process description

      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.

    • Result

      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.