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Victor Arkhipov commented on the article on Pravo.ru

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Victor Arkhipov commented on the article on Pravo.ru

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Victor Arkhipov, Nadmitov, Ivanov and Partners Law Firm Partner and the Head of Tax Practice, commented on the decision of the court in the case no. A33-17038/2015, which was discussed in the article “The Supreme Court Told, How to Return VAT in Case of Invalidating the Transaction” on Pravo.ru.

“In this case the court referred to unfair behavior of the tax authority, which firstly avoided a direct response to the request of a taxpayer, but then confirmed the approach applied by the taxpayer on the results of in-house tax audit and later found it unlawful in the course of on-site tax audit. Taking into account the circumstances of the case, it is too early to conclude, that this approach is universal for all corrections of the VAT obligations, when the transaction is declared invalid.”

Nadmitov, Ivanov and Partners Law Firm renders services in corporate and tax law.

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