Cases

Cases

  • 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.

    • Industry

      FMCG

    • 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.

    • Employee involved

      Andrey Solomyany

  • Successfully
    Court settlement of tax disputes

    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.

    Exclusion by the tax authority of material evidence against a disputed counterparty of a major supplier of household appliances

    • Industry

      FMCG

    • Process description

      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.

    • Result

      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.

    • Employee involved

      Andrey Solomyany

  • Successfully
    Tax structuring

    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

    • Industry

      FMCG

    • 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 ₽.

    • Employees involved

      Anastasia Garipova, Yulia Pavlova

  • Successfully
    Tax Audit

    Successful tax audit to identify "problematic" counterparties

    The tax authority has sent an information letter to encourage the taxpayer to adjust the tax base for VAT and make an additional payment to the budget of 80 million ₽.

    • Industry

      Information technology

    • Process description

      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.

    • Result

      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.

    • Employees involved

      Mikhail Begunov, Alexander Dmitriev

  • 38 mln ₽
    Support of tax audits

    38 million ₽ Representing a construction company in a field tax audit

    The initial additional charges were based on the suggestions that the taxpayer used the optimization scheme with the help of "dishonest" contractors.

    • Industry

      Construction

    • Process description

      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.

    • Result

      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.

    • Employees involved

      Alexander Dmitriev, Yulia Pavlova