Cases

Cases

  • IT Successfully
    Tax support for IT-business

    Supporting the client in the process of separating the IT function within the Group into a separate organizational structure

    Recommendations were prepared for the client regarding the procedure for separating the IT-function within the Group, and the tax risks associated with such a reorganization were analyzed.

    • Purpose

      The client decided to separate the IT function within the Group into a separate organizational structure. Our team was tasked with determining the tax treatment to be applied by the new IT company, as well as preparing recommendations to mitigate tax risks that could arise in connection with the reorganization.

    • Employee involved

      Nikita Zharov

    • Process description

      As a result of the analysis, the team prepared recommendations for the client on the most appropriate tax regime for the new structure, as well as developed proposals aimed at managing the tax risks associated with the reorganization.

    • Result

      As a result of the analysis, the team prepared recommendations for the client on the most appropriate tax regime for the new structure, as well as developed proposals aimed at managing the tax risks associated with the reorganization.

  • IT Successfully
    Tax support for IT-business

    Checking the possibility of applying the tax incentives provided for in the IT maneuver

    Analysis of the client's business structure for the possibility of applying the tax benefits provided for in the IT maneuver

    • Purpose

      The Tax Compliance team had the task of analyzing certain types of business transactions for the possibility of applying VAT and income tax benefits.

    • Employees involved

      Mikhail Begunov, Nikita Zharov

    • Process description

      Analysis of individual business transactions for their compliance with the conditions for the application of VAT exemption and accounting for the purpose of 90% threshold of income from IT-activities was carried out.

    • Result

      Based on the results of the analysis, Tax Compliance team has come to the conclusion that the business operations of the client comply with the conditions stipulated by Articles 149 and 284 of the Tax Code of the Russian Federation; recommendations on the improvement of the internal document flow in the company have been prepared as well. As a result, the client decided to start applying the tax benefits provided for by the IT maneuver.

  • Retail 2.58 billion ₽
    Court settlement of tax disputes

    Litigation defense of Russia's largest distributor of household chemicals, personal care products, perfumes, decorative cosmetics and other consumer goods.

    Tax Compliance lawyers successfully defended the interests of the client in a dispute with the tax inspectorate, which resulted in a significant amount of additional tax charges being declared illegal and the company's accounts not being debited.

    • Process description

      The client petitioned the court to invalidate the tax authority's decision based on the results of the on-site tax audit, according to which he had been charged with substantial amounts of NGOs and VAT, as well as related penalties and fines in the amount of over 3 billion rubles. Most of the claims were related to expenses for logistics services, because the tax authority suspected that they were of a fictitious nature. Enforcement of this decision could have caused significant damage to the company and paralyzed its operations (given the significant amount of tax charges that could have been critical to the client's business).

    • Result

      Thanks to professionalism of Tax Compliance lawyers we managed to choose the right line of defense, based on which the court of the first instance partially upheld the client's claims (most of additional tax charges were declared illegal). It also set an important precedent and resulted in positive arbitration practice of annulling tax authorities' decisions. This case supported the approach according to which the taxpayer should not be held liable for the actions of third parties. According to independent experts, the dispute may be of great importance for the practice of application of Article 54.1 of the Tax Code in general and, in particular, for large taxpayers who make extensive use of the services of third-party transportation and logistics companies, such as those operating in the FMCG sector. In addition, interim measures were obtained in this dispute, which allowed the company to stay afloat until the resolution of the dispute on the merits (preventing the debit of funds from the company's accounts).

  • Construction Successfully
    Development of a detailed step-by-step action plan for the liquidation of the business

    Development of a detailed step-by-step plan for the voluntary liquidation of intra-holding companies

    The client has decided to reduce the areas of business, due to lack of liquidity.

    • Purpose

      Analysis of activities and development of a detailed action plan and measures to minimize risks in the liquidation of intra-holding companies

    • Employee involved

      Alexander Dmitriev

    • Process description

      The Austrian company had a number of subsidiaries on the territory of Russian Federation, engaged in sales, warranty services and development of technical documentation for ship equipment. Due to the recession of economic activity and purchasing power of business, the company decided to reduce its presence on the Russian market and made a decision to close a number of directions.

    • Result

      After an in-depth analysis of financial and economic activities of companies and assessment of risks a detailed plan describing all stages of liquidation of legal entities was drawn up. One of the stages was the reconciliation of mutual settlements with intra-holding companies and withdrawal of the parent company from the Austrian jurisdiction. There was also a plan for the transfer / dismissal of more than 150 employees of the liquidated legal entities. Translated with www.DeepL.com/Translator (free version)

  • IT Successfully
    Subsidiary liability for tax offenses

    Judicial protection in the case of bringing to subsidiary liability

    Client was involved in a case for subsidiary liability for the obligations of a debtor in liquidation as a defendant

    • Purpose

      Representing a former manager of a company in arbitration court in a case for bringing him to subsidiary liability

    • Employee involved

      Andrey Solomyany

    • Process description

      Bankruptcy trustee claimed vicarious liability of the former CEO and participant of the company in liquidation on the grounds that the transactions had caused substantial harm to the property rights of the creditor and failure to fulfill the obligation to apply to the court for bankruptcy of the company headed. Tax Compliance experts developed a defense stance substantiating the absence of grounds for bringing the Client to subsidiary liability and refuting the applicant's arguments

    • Result

      The court refused to bring the company's general director to subsidiary liability because of an absence of evidence of the corpus delicti in the actions of the debtor's former general director