Cases

Cases

  • Pharmaceuticals 510 million ₽
    Court settlement of tax disputes

    Judicial appeal of business "fragmentation" in the pharmaceutical industry

    • Employees involved

      Tarasova Anastasia, Alexey Stanchin

    • Process description

      The tax authority, as part of an on-site tax audit, came to the conclusion that organisations that had attracted unfair counterparties had been artificially included. In particular, the tax authority believed that: (1) the nature of the activities of the counterparty's group of companies constituted a scheme of "splitting" the business aimed at unjustified reduction of the tax burden. In connection with the above, the taxpayer was offered counterarguments to the arguments of the tax authority and evidence substantiating the business purpose of the acquisition of business entities (pharmacies) by the Client's shareholders and the independence of their business activities. The Tax Compliance team represents the Client's interests in the court of first instance in a dispute with the tax inspectorate. Within the framework of the court dispute, Tax Compliance lawyers: (1) prepared a legal position (2) represented the Company's interests within the court hearings in the court of first instance, (3) filed interim measures in the form of suspension of the tax authority's decision until the court decision came into force.

    • Result

      The court accepted the taxpayer's arguments. As a result of the project implementation, tax claims in the amount of 698 million rubles were reduced to 188 million rubles, which is 73% of the initial requirement of the tax authority.

  • Production Successfully
    Court settlement of tax disputes

    Tax reconstruction in the court of first instance for a manufacturer of construction materials

    • Employee involved

      Alexey Stanchin

    • Process description

      The tax authority, within the framework of an on-site tax audit, concluded that there was a scheme aimed at reducing the tax burden. In particular, the tax authority believed that: (1) the transaction was driven solely by tax motives; (2) a scheme using technical companies to increase deductions and expenses was used in the course of business activities. The Tax Compliance team helped the client: (1) to conduct tax reconstruction in the court of first instance; (2) to develop a legal position confirming the possibility of reconstruction and justifying the method of calculating valid tax liabilities.

    • Result

      The court granted the taxpayer's application in full.

  • Retail Successfully
    Court settlement of tax disputes

    Successful defence of the Company's interests in arbitration court on the application of tax reconstruction

    • Employee involved

      Ivan Tsvetkov

    • Process description

      The Company purchased raw materials used in the production of textile products which were subsequently sold to the Company's customers. As a result of an on-site tax audit, the tax authority concluded that the Company's purpose in concluding transactions with the disputed counterparties for the supply of raw materials was not to obtain the results of entrepreneurial activity, but to obtain tax savings, on the basis of which it imposed additional VAT and profit tax on all transactions with the said counterparties. In the opinion of the tax authority, transactions with the disputed counterparties were performed not by the said counterparties but by other persons who were not parties to contracts concluded with the Company.

    • Result

      Successful defence of the interests of a textile manufacturer in an arbitration court on the application of tax reconstruction

  • Retail Successfully
    Tax-support

    Analysis of tax risks associated with transactions with shares in the authorised capitals of the Companies.

    • Employees involved

      Mikhail Begunov, Nikita Zharov

    • Process description

      The client applied for the purpose of identifying and assessing tax risks that may arise in the course of realisation of transactions with shares in the charter capitals of the Companies.

    • Result

      The Tax Compliance team conducted due diligence in connection with planning transactions with shares in the authorised capital of the Companies. The key feature of the project was the assessment of the impact on tax consequences of the presence of a substantial amount of retained earnings on the balance sheet of the Companies, which were planned to be distributed immediately after the acquisition of shares by the Client. As a result of the project, the Tax Compliance team assessed for the Client the tax risks that may arise in connection with the transactions. In particular, in the course of the project implementation Tax Compliance specialists: (1) conducted comprehensive due diligence of transactions; (2) assessed the possibility of reclassification of transactions by the tax authority; (3) structured the planned transactions taking into account the tax consequences of their execution.

  • IT Successfully
    GR support

    Development of a resolution to the Ministry of Justice of the Russian Federation

    • Employees involved

      Mikhail Begunov, Nikita Zharov, Andrey Solomyany

    • Process description

      The client approached Tax Compliance to provide support in the development and promotion of a legislative initiative to extend IT business tax incentives to a new segment of IT companies.

    • Result

      The Tax Compliance team helped the client develop a draft law aimed at extending tax incentives for IT businesses to a new segment of IT companies. As a result of the project, the Tax Compliance team prepared a resolution to the Ministry of Justice of the Russian Federation to promote the above legislative initiative. The legislative initiative is under consideration.