At the IIIrd Annual Pravo.ru Conference devoted to tax matters, Valentin provided an overview of most notable tax disputes.
The key tax litigation trends identified by the AGP speaker are: eligibility for tax benefits (splitting up businesses, economic justifiability of costs, bad faith conduct of suppliers or purchaser) and recovery of arrears from related parties (recovery of arrears from a contracting party, joint and several liability of controlling parties, recovery of damages caused by them).
Valentin referred to Radius-Service vs Sсhlumberger (А50-17405/2016) as an example of loan interest being not recognized as costs in case where the loan had been used by a parent company to acquire control over the taxpayer; Sportcar-Center matter А40-230712/2015 depicting the situation where an additional member inclusion in a supply chain did not show non-eligibility for tax relief; and Saransk Instrument Engineering Plant matter (А39-1826/2016) illustrating the situation where VAT exemption of a charter capital contribution had been challenged due to further re-sale of the subsidiary company.
Also, Valentin answered the questions of colleagues and journalists after delivering his report and continued the discussion on the sidelines of the conference. Noteworthy, the conference was not only the platform for speakers of the tax practices, but it was also the place for sharing opinions, discussions and making acquaintances among legal professionals.
Andrey Gorodissky & Partners has great experience consulting on tax matters and handling tax disputes. Thanks to high expertise of our professionals and efficient teamwork, our clients get best planning solutions and professional support for their transactions, Russian tax compliance review and protection of client interests in various instances.
