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TAX LAW

TAX LAW

The primary task of the practice is to develop and provide the client with effective legal tools, reasonable legal structures, a set of tax planning systems facilitating control over the correct assessment and payment of taxes.
The tax planning procedure includes the tax audit of past periods and the optimization of subsequent periods.
As you know, tax planning practice is extremely relevant during periods of a regular increase in the company's tax liabilities, at the moments when the first signs of the possible company bankruptcy appear, directly, while applying insolvency (bankruptcy) procedures. Being an integral part of many processes, including business restructuring, mastering new types of activities, structuring investment projects, m&a transactions, the tax planning practice of our law firm gains experience in specific industries and develops in specific branches.
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SELECTED EXPERIENCE

Representing interests of the world's largest beer producer in the tax dispute on the legality of making contributions to the know-how of the foreign company to reduce the taxable base in the Russian Federation. The total claims amounted to more than RUB 1 bln.
Defending interests of the foreign billionaire within the case of bringing the latter to subsidiary liability for the amount of more than RUB 2.8 bln under a tax authority statement.
Representing interests of land plot developers as of the land tax rates in the Supreme Court of the Russian Federation.
The courts of three levels (including cassation) awarded RUB 0.5 bln. in favor of our client, a large energy production and distribution company in the Volga region of Russia, following the dispute with the tax authorities regarding the "write-off of penalties and fines for restructured tax amounts".
The interests of a one of the major power system in the North-West region have been successfully represented in courts at different levels. In particular, several awards and actions of the tax authorities were recognized as invalid, along with the settlement of claims and disputes regarding additional accrual of income tax, write-off of receivables, and VAT recovery. A dispute with the Ministry of Finance of the Russian Federation has been successfully resolved. Property tax claims submitted by the state have been settled.
The controversy covered the tax relief on mobilization property for the previous tax periods. As a result of the proceedings, the client was relieved of the obligation to pay additional taxes, penalties, and fines for a total amount of over RUB 0.18 bln. Earlier, the client was exempted from paying taxes, penalties, and fines in the total amount of RUB 0.035 bln, as a part of disputes with the Interregional Inspectorate of the Federal Tax Service.
The interests of a subsidiary of the Mongolrostsvetmet, Russian-Mongolian Joint Association, were successfully defended in the case regarding the export VAT recovery when delivering raw materials for metallurgical industry. Project concept: impeachment of the tax authority award regarding liability for violation of tax and fee legislation. Result: a favourable award of the primary court and appeal. Project significance: we have received confirmation of the latest judicial practice regarding the existing unbiased limitations within the competence of tax authorities as for checking the economic feasibility of lease agreements and consulting services contracted by the taxpayer. Case amount: RUB 0.084 bln.
Our Law firm's members has successfully represented the interests of a large energy company of the Central Federal District in disputes with tax authorities related to offset and VAT recovery, write-off of receivables, illegal additional tax assessment, and refund of excessively collected taxes, and in disputes with the Ministry of Finance of the Russian Federation on budgetary legislation issues; and we have successfully lodged a complaint against the misconduct of the anti-monopoly authorities.
We have assessed the tax consequences of purchase and sale of Russian fuel storage and transportation equipment in the interests of a large Russian holding operating in engineering, project management for the development and implementation of technological equipment for the nuclear and conventional energy, chemical, oil, and gas industries of the Russian Federation.
Representing the interests of the world's largest synthetic rubber manufacturer in a tax dispute related to challenging the award of the tax authority to charge additional amounts of "unjustified tax benefit".
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