Cases

Cases

  • Retail Successfully
    Court settlement of tax disputes

    Preparation of a cassation appeal against the judicial acts of the first and appellate instances in connection with the requirement to send the case for a new review

    The Court of Appeal refused to consider the appeals of individuals against the decision of the Arbitration Court of Moscow, in which these individuals were listed as the founders of the organization and recognized as the organizers of the "scheme" aimed at tax evasion

    • Purpose

      Preparation of the legal position of the cassation appeal in relation to the circumstances surrounding the refusal of the court of appeal to accept complaints from individuals brought to subsidiary liability

    • Employee involved

      Andrey Solomyany

    • Process description

      The Moscow Arbitration Court issued a ruling rejecting the taxpayer's claims to invalidate a non-normative legal act of the tax authority. In its reasoning, the court concluded that a number of individuals were involved in the organization, as well as the creation by them of a "scheme" of tax evasion by the company. Subsequently, the above conclusions of the court served as the basis for the tax authority to apply to the court for bringing the individuals to subsidiary liability. On the basis of the circumstances described by the court of first instance, the physical persons have prepared and sent to the court an appeal in rebuttal of the conclusions of the court of first instance. The court of appeal refused to consider the appeal of individuals and terminated proceedings on them motivating its determination by the fact that the appealed judicial act does not directly affect the legal rights of the appellant and does not impose on it unlawful duties.

    • Result

      The individuals filed a cassation appeal in which they disclosed the circumstances that affected the court's ruling to bring them to subsidiary liability based on the judicial act of the court of first instance. Based on the results of consideration of the cassation appeal, the court sent the case for a new review to the court of appellate instance. The court found that the findings of the trial court affected their legal rights by virtue of their subsidiary liability under another court case.

  • IT Successfully
    Advising on the application of tax legislation

    Recommendations on accounting of transactions for issuing electronic gift cards to customers for tax purposes were prepared

    • Purpose

      Analysis of tax risks associated with the transfer of gift cards to customers

    • Employee involved

      Nikita Zharov

    • Process description

      The team was tasked with analyzing the income tax and personal income tax risks that may arise from the transfer of electronic gift cards to customers.

    • Result

      As a result of the analysis, proposals were developed aimed at managing tax risks in the transfer of gift cards to customers

  • Construction Successfully
    Pre-court settlement of tax disputes

    Support of the client in appealing to the Central Office of the Federal Tax Service of Russia against the decision of the tax authority on the issue of bringing to responsibility for willful non-payment of taxes

    The Federal Tax Service has decided to reduce the amount of penalties for non-payment of taxes

    • Employees involved

      Mikhail Begunov, Nikita Zharov

    • Process description

      The tax authority based on the results of a tax audit held the taxpayer liable for non-payment of taxes. On appeal, the superior tax authority accepted some of the taxpayer's arguments, but refused to take into account certain mitigating circumstances in order to reduce the amount of penalties. The Tax Compliance team helped the client develop a legal position for submission to the Central Office of the Russian Federal Tax Service.

    • Result

      The Central Office of the Federal Tax Service accepted the arguments of the taxpayer. In particular, certain mitigating circumstances were taken into account. As a result, the amount of penalties was reduced fourfold.

  • Construction 30 mln ₽
    Tax Audit

    Overpaid insurance premiums were refunded to a large manufacturing company

    The company incorrectly calculated and paid SIF contributions for three years

    • Purpose

      Return overpaid insurance premiums

    • Employee involved

      Anna Karpova

    • Process description

      The company incorrectly calculated and paid Social Insurance Fund contributions for three years. The company's specialists audited personnel documents, as well as all tax returns and payments to the funds.

    • Result

      Tax Compliance specialists conducted a tax and personnel audit, restored personnel documents for three years and prepared revised tax returns. As a result, more than 30 million rubles of overpaid insurance premiums were returned from the budget.

  • Construction 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 ₽.

    • Duration

      2019

    • Employees involved

      Mikhail Begunov, Alexander Dmitriev

    • 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.