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The Federal Tax Service presented an overview of legal positions reflected in judicial decisions adopted by the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Fede

The review contains legal positions on issues relating to, in particular:

  • the satisfaction of claims for payment of property taxes accrued on the pledged property during the period of the debtor's bankruptcy proceedings, using funds obtained from the use and sale of the pledged property;
  • the imposition of punishment for committing several similar administrative violations;
  • the inspection and seizure of documents and objects during an on-site tax audit;
  • the criteria for selecting taxpayers when planning on-site tax audits;
  • the inclusion in expenses of the cost of goods and materials, as well as work performed and services rendered under documents drawn up on behalf of the disputed counterparties.

Document: Letter of the Federal Tax Service of Russia dated July 29, 2024 No. БВ-4-7/8573@ "On sending a 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 second quarter of 2024 on taxation issues."