Court Case Law: Tax Digest #2

Tax Dispute Resolution Practice of Mazars prepared Tax Digest with сourt case law on typical issues of taxation (Issue No. 2).

In Tax Digest attached you will find recent courts' judgments on the issues of general anti-avoidance rules covering application of the article 54.1 of the Russian Tax Code and unjustified tax benefits cases, including:

  • VAT deductions in case tax inspectorate proved that the services were not actually provided;
  • VAT deductions on services that in fact were provided by third parties, not the suppliers under the contract;
  • Purchase of goods through intermediary “nominee” offshore companies or Russian entities.

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