- The Supreme Court of the Russian Federation has formed a legal position according to which, during a desk tax audit, tax authorities have the right to request documents not only in cases directly provided for by the Tax Code of the Russian Federation. If there are doubts about the completeness and timeliness of tax payment or signs of violations of legislation, the inspection is obliged to request the relevant information and documents. The taxpayer bears the risk of adverse audit consequences in the event of failure to submit documents and failure to resolve the doubts that have arisen.
- The Constitutional Court of the Russian Federation provided clarifications regarding the procedure for recovering VAT from the buyer within the framework of ongoing contractual relations. It is established that, in the absence of an agreement between the parties, the supplier has the right to demand in court an increase in the contract price within half of the amount of tax payable. The exercise of this right is permissible provided that further performance of the contract will entail property losses for the supplier.
Document: Review of legal positions reflected in judicial acts of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation, adopted in the 4th quarter of 2025 on taxation issues.