Cases

Cases

  • Construction Successfully
    Subsidiary liability for tax offenses

    The client is interested in the analysis of potential risks of bringing individual individuals to subsidiary liability

    • Duration

      Preparation of an expert opinion with an assessment of the risks of subsidiary liability

    • Purpose

      Preparation of an opinion with an analysis of the risks of bringing individuals to subsidiary liability for the company's obligations and possible mechanisms to reduce these risks

    • Process description

      An on-site tax audit was conducted in relation to a construction company. The transactions with "unscrupulous" counterparties were the subject of the audit. The client contacted Tax Compliance to assess the risks of bringing individuals who participated in the management of the audited company to subsidiary liability and possible actions to mitigate these risks

    • Result

      After analyzing the documents and information provided, Tax Compliance consultants prepared an expert report describing the risks of bringing the interested individuals to subsidiary liability for the obligations of the company subject to a field tax audit, as well as recommendations for specific steps to mitigate such risks.

  • Retail 144 million ₽
    Support of tax audits

    Protection of interests of a major oil company engaged in the wholesale trade of solid, liquid and gaseous fuels and petroleum products

    Tax Compliance lawyers appealed against the act of tax audit and prepared a legal position, which resulted in the reduction of additional tax charges by 80%.

    • Process description

      An on-site tax audit was conducted with respect to the Client, as a result of which the tax authority charged the taxpayer with fictitious document turnover with three vendors, rendering services of advertising on TV channels (RBC-TV, Channel 8, Good Cinema, World Business Channel) and radio stations (Radio Energiya MO 103.5 FM, Europe Plus MO 90.5 FM, Avtoradio MO, Humor FM, Megapolis FM, Retro FM, Nashe Radio, BEST FM, Kommersant FM). The project was complicated by the fact that the analysis showed no direct money transfers from the Client to the TV channels and radio stations. To prove the cost of advertising an expert audit was conducted to determine the actual tax liabilities of advertising services purchased by the company directly from TV channels and radio stations on the basis of primary documents (broadcasting statements), taking into account the terms of the contractual relationship with the disputed counterparties.

    • Result

      Tax Compliance lawyers appealed the act of tax audit and prepared a legal position that resulted in the reduction of additional tax charges based on the results of the field tax audit by 80%. As part of the appeal of the audit results the mechanisms of tax reconstruction calculation were applied to reduce the amounts of arrears, taking into account the actual expenses of the company. This approach may be used when declaring expenses of oil companies.

  • 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.