Cases

Cases

  • Retail Successfully
    Criminal defense of business for tax crimes

    Represented a major distributor of perfumes and cosmetics in a tax dispute in arbitration court in a criminal case for tax evasion on the grounds of the crime under Part 2 Article 199 of the Criminal Code.

    We proved the illegality of the initiation of criminal proceedings and obtained the cancellation of the case by the prosecutor's office

    • Employees involved

      Mikhail Begunov, Alexander Dmitriev

    • Process description

      Investigative authorities have initiated criminal proceedings against managers of an organization on the grounds of committing a crime under part 2 of Art. 199 of the Criminal Code of the Russian Federation. Our lawyers have analyzed the resolution on institution of criminal proceedings and came to the conclusion that it may be cancelled on the following grounds: First reason for cancellation - in the framework of the preliminary investigation the Client's officials, who managed the company during the tax audit, were not interrogated, the role of each of them is not defined, that does not allow to make a conclusion on the presence of the actions of a specific person of the elements of the crime, provided by Art. 199 part 2 of the Criminal Code. 2 OF THE CRIMINAL CODE. The second reason for cancellation - the decision of the tax authority to prosecute for a tax offense suspended by the arbitration court before making a decision on the court case on the Company's application to recognize the decision of the tax authority invalid and, in addition, by the time of institution of criminal proceedings established by Article 32 § 3 of the Tax Code has not expired, and, respectively, the materials of the tax authorities were sent to investigative authorities in violation of the law.

    • Result

      Tax Compliance attorneys were able to prove the illegality of the initiation of criminal proceedings, the prosecutor's office considered the complaint and issued a resolution to cancel the investigator's resolution to initiate a criminal case. The initiation of criminal proceedings against the Client under Art. 199 of the Criminal Code was cancelled by the prosecutor's office.

  • Retail Successfully
    Tax support of transactions

    Transaction structuring and tax planning at FMCG group of companies

    Initially, the client set the task of structuring transactions between interdependent persons within a group of companies

    • Duration

      2019

    • Purpose

      As a result, successful structuring and tax planning efforts eliminated risks in excess of 80 million ₽.

    • Employee involved

      Yulia Pavlova

    • Process description

      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.

    • Result

      As a result, successful structuring and tax planning efforts eliminated risks in excess of 80 million ₽.

  • Construction 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.

    • Duration

      December 2018 - April 2019

    • Employees involved

      Alexander Dmitriev, Yulia Pavlova

    • 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.

  • Retail Successfully
    Criminal defense of business for tax crimes

    Represented a major supplier of shut-off and control valves in a criminal case brought under Article 199 of the Russian Criminal Code before the tax authorities' decision on the field audit.

    Reduced the amount of damage by six times and achieved the termination of the criminal case

    • Employees involved

      Mikhail Begunov, Alexander Dmitriev, Yulia Pavlova

    • Process description

      At the stage of pre-trial appeal of the tax authorities' decision, the law enforcement officers included in the audit, without waiting for the completion of the tax audit, forwarded the collected materials to the investigating authorities for initiation of a criminal case under part 2 article 199 of the Criminal Code. The criminal case was brought against the CEO and an unidentified group of people from the company's management. The amount of damage, according to the tax and investigative authorities amounted to more than 500 million rubles.

    • Result

      In accordance with the correctly built strategy of defense in the investigation of the criminal case and as a result of additional measures of tax control, lawyers and employees of Tax Compliance provided documents on "tax reconstruction", disclosed the real tax liabilities, as well as conducted an examination of the costs of transporting goods, which allowed to reduce the damages to 80 million rubles and termination of the criminal case on the fact of absence of corpus delicti in connection with the payment of arrears.

  • Construction Successfully
    Advice on taxation of CFCs

    Support of the client at the stage of advising on payment of taxes from CFC profits, as well as assistance in preparing a tax amnesty declaration

    Services were rendered to the beneficiary of a construction company for retrospective disclosure of information on participation in a controlled foreign company and on the existence of bank accounts opened outside the Russian Federation.

    • Employee involved

      Yulia Pavlova

    • Process description

      At the time of drawing up and submission of notifications to the tax authorities the statute of limitations under p. 1 of Article 129.6 of the Tax Code had not expired, i.e. the client still had the risk of tax liability for untimely disclosure of information about the CFC. In order to exclude tax liability for failure to submit CFC notifications for previous tax periods, the client was provided with services to prepare a special tax declaration allowing to apply the tax amnesty under the Federal Law of May 29, 2019 № 110-FZ within the voluntary declaration of their assets. Also within the framework of the project we assessed the grounds for the absence of an individual's obligations to withhold personal income tax from the profit of a CFC.

    • Result

      As a result of legal defense, tax liability and penalties for late submission of CFC notifications due to the application of tax amnesty provisions were avoided