Cases

Cases

  • 193 mln ₽
    Pre-court settlement of tax disputes

    Claim of the tax authority on improper use of VAT credits was disputed.

    To dispute the claims of the tax authority on the improper use of tax credits for VAT.

    • Duration

      June 2019 - December 2019

    • Employees involved

      Mikhail Begunov, Alexander Dmitriev

    • Process description

      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.

    • Result

      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

  • Retail Successfully
    Formation of a package of documents for entry into tax monitoring

    Preparation of documents for joining the tax monitoring system, updating accounting policy for tax accounting purposes

    Accompanying the transition of a major trading company to tax monitoring

    • Purpose

      Connection to the tax monitoring system and reducing the risk of additional additional tax assessments.

    • Employee involved

      Yulia Pavlova

    • Process description

      Within support of the procedure of transfer to tax monitoring the client was rendered services on preparation of documents according to the requirements of the Federal Tax Service Russian FTS. In particular, it was actualized and brought in compliance with the effective tax legislation, the accounting policy for tax accounting purposes, documents regulating the company's internal control system were prepared of the company, and prepared tables and data on coordinators of of subdivisions and levels of control within the company.

    • Result

      Successful work on the analysis and preparation of documents required for the transition to tax monitoring, as well as interaction with the tax authority to address procedural issues in connecting to the tax monitoring system, allowed the client to take advantage of the transition to this mode of tax control and reduce the risk of additional additional tax assessments.

  • Retail 23 mln ₽
    Currency regulation

    The company's interests in the case of violation of currency legislation were protected in arbitration courts of three instances.

    Challenging of the tax authority decision on violation of the terms of loan repayment, issued by the taxpayer to a foreign company.

    • Duration

      June 2019 - March 2020

    • Employees involved

      Mikhail Begunov, Andrey Solomyany

    • Process description

      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

    • Result

      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.

  • Construction 70 mln ₽
    Support of tax audits

    Support of a field audit of a construction company and preparation of a tax reconstruction calculation that allowed to reduce the amount of tax claims by half

    During the on-site tax audit, the Inspectorate found that the Company had concluded contracts for construction work and the supply of building materials with "technical" organizations that were financially and administratively controlled by the Company.

    • Employees involved

      Mikhail Begunov, Yulia Pavlova

    • Process description

      The task was complicated by the fact that - the volume of money transfers from the Company to "technical" organizations was 70% and higher; - Access to bank accounts and the electronic document management system with the fiscal authorities was carried out from the same device at the same time interval; - overlap of key employees; - coordination of business activities of "technical" organizations was performed by the Company; - the Company had direct relations with the actual suppliers and contractors before the inclusion of "technical" organizations in the chain of suppliers and contractors; - part of funds sent by the Company to the accounts of "technical" organizations was subsequently transferred by them to the accounts of actual suppliers and contractors.

    • Result

      Our lawyers have achieved the application of tax reconstruction according to the letter № БВ-4-7/3060@ of 10.03.2021 issued by the Federal Tax Service of Russia, thanks to which the Inspectorate has taken into account the real amount of expenses, attributable to the services of actual contractors and suppliers. Also, to confirm the reality of the expenses we have prepared and submitted a package of documents. Actions of Tax Compliance lawyers helped to reduce the amount of tax claims by half and formed the practice of tax reconstruction.

  • 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.