Andrey Solomyany
Andrey Solomyany Andrey Solomyany

Andrey Solomyany

Partner, lawyer
Industries

Manufacturing, Real Estate and Construction, IT business

V CARD V CARD
Biography

Prior to obtaining the status of a lawyer, he worked for 15 years in the Federal Tax Service in a legal division.

He has experience in advising clients on the application of tax, civil and currency legislation.

He specializes in representing clients in arbitration courts challenging acts of tax authorities, in corporate disputes and bankruptcy proceedings. She supports projects of trustees in tax authorities at the stage of tax audits and pre-trial settlement of disputes.

Andrey's assistance allowed clients to challenge claims of tax authorities for substantial amounts, collect debts on contractual obligations of counterparties and avoid attracting persons controlling the debtor to subsidiary liability.

Cases

Retail 23 mln ₽
Currency regulation

The company's interests in the case of violation of currency legislation were protected in arbitration courts of three instances.

Challenging of the tax authority decision on violation of the terms of loan repayment, issued by the taxpayer to a foreign company.

  • Duration

    June 2019 - March 2020

  • Employees involved

    Mikhail Begunov, Andrey Solomyany

  • Process description

    In the opinion of the tax authority, the organization violated the term for receiving (returning) the deposit by a resident of foreign currency in accordance with the terms of the loan agreement issued by the taxpayer to the foreign company

  • Result

    As a result, all claims of the tax authority with regard to violation of terms for receiving foreign currency by a resident in accordance with the terms of the loan agreement were successfully challenged in courts of 3 instances, as the tax authority did not take into account the submitted additional agreements to the loan agreement with the foreign company.

It-biznes 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

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.

Retail Successfully
Court settlement of tax disputes

Judicial protection in bankruptcy proceedings at the request of the authorized body

A bankruptcy petition has been filed against the Client based on outstanding tax debts

  • Purpose

    Representing the company in arbitration court in bankruptcy proceedings at the request of the tax authority

  • Employee involved

    Andrey Solomyany

  • Process description

    The tax authority filed an application for declaring the Company bankrupt in order to satisfy the claim for tax arrears collection through bankruptcy proceedings. Tax Compliance specialists have developed a defense position justifying the absence of grounds to recognize the application of the tax authority as justified and the need to terminate proceedings in the case

  • Result

    The court accepted the arguments of the Company, acknowledged the application of the authorized body unfounded and dismissed the bankruptcy proceedings

Retail 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.

  • Purpose

    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. Translated with www.DeepL.com/Translator (free version)

  • Employee involved

    Andrey Solomyany

  • 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.

Publications