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Publications

VAT

The object of taxation on value added is the sales of goods which represents transfer of title to them on a reimbursable basis (sub. 1 paragraph 1 article 146, paragraph 1, article 39 of NK). It often happens that the parties to the agreement provide that the right of ownership of the goods will pass to the buyer later shipment (for example, only at the time of the subsequent payment). In this case

Unjustified tax benefit and VAT

Currently there is an extensive jurisprudence on the subject of tax benefits, the dishonesty of contractors and the taxpayers and the lack of due diligence when the choice of suppliers. This situation is due to the fact that the legislation of the Russian Federation, including the Tax code, up to the present time, there are no definitions of such concepts as "unjustified tax benefit" and "bad faith". Therefore, the study of the question of bad faith

The arguments to the difficult questions of the tax inspector

Strong arguments in favor of the good faith of the company, who will not be able to ignore the tax inspector is equanimity, the credibility and prudence of its head 1. The low profit/loss of the company the reasons may be the following: the company is in its infancy, just beginning its activities; the company operates in specific areas; income/expense non-permanent, depending on the season; currently there are small financial difficulties

Costs and expenses for the services of representatives

2015 year of the party who lost the case, there is another possibility to reduce the amount of court costs that will have to pay in favor of the procedural opponent, winning in court. This happened due to a new court practice on reimbursement of costs of the representative. Now it may be objected to the requirement of collecting court costs for the services of a representative, if his remuneration was determined by the outcome

The accrual and payment of interest on claims of creditors in bankruptcy

The decree of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 88 of 6 December 2013, "On accrual and payment of interest on claims of creditors in bankruptcy" In connection with arising in judicial practice on issues related to accrual and payment of interest on claims of creditors in bankruptcy, the Plenum of the Supreme Arbitration Court of the Russian Federation, guided by article 13 of the Federal constitutional law from

The overview of court practice on tax disputes in November 2015

Attracting the payer to liability for failure to provide documents, the inspection stated that may ask to check any documents. In particular, previously submitted. Also on pointed to the fact that acquaintance with original documents does not relieve the taxpayer from the obligation to provide copies of these documents. The arbitration court of far East district with a similar position is not agreed and accepted the decision of the

Bad debts

The company-the debtor has long been eliminated and excluded from the state register... is Already on this basis can be attributed to this "creditors" to the category of bad debts. But even here the tax authorities there is often a different view. To rely in such cases you will have to arbitration. Debt at the memory of the execution of the contract delivery company "Arkhbum" pre-paid part of the ordered goods – timber for production of pulp, wood

The order of collecting of tax debts from the assets of the company

If the organization is unable to repay tax debts with money, the inspectors can collect at the expense of its assets. What is this property and what is the procedure recovery? To collect the arrears of taxes due to the property of the organization or individual entrepreneur, on can only in certain situations, some of which are clearly defined in the legislation. They are somehow connected with lack of cash