State control

Status: the case was transferred for a new consideration. The essence of the case: the contested decision of the company charged additional VAT, corporate income tax, the corresponding amounts of penalties, penalties in connection with the unjustified extraction of tax benefits in relations with the disputed counterparties. Significant findings: The Tax Code of the Russian […]

The Supreme Court of the Russian Federation agreed with the lower courts that if your application for participation in a procurement under the 44-FZ was rejected by the Customer, and the UFAS did not see in this violation and on the results of the auction concluded a government contract, which is executed at the time […]

The parties entered into a contract in 2020 with a performance period of 2022-2024. In 2022, the supplier allowed late delivery of the goods, actually realizing their transfer to the customer only in 2023. The remaining goods were to be manufactured and delivered in November 2023 and November 2024. Thus, the obligations under the contract […]

It is not uncommon for companies to develop and put into practice schemes which enable them to increase the amount of tax deductions. Taking advantage of this, they transfer to the budget smaller amounts than they are entitled to under the law. If the tax authorities find out such actions of the firm during an […]

Last year, after about 5 thousand inspections (only 3% of them did not reveal any violations), the Federal Tax Service additional tax assessments amounted to over 301 billion rubles. The dynamics compared to 2022 has fallen sharply – by one and a half times and by 31%, respectively. However, the quantity is being replaced by […]