BGP Litigation senior associate lawyer Denis Savin discusses the potential impact of previous tax audits on a taxpayer's position in new disputes over unjustified tax benefits, citing the LLC SVEZA Uralsky case as an example
20.03.2017

"In that case the court found that an unjustified tax benefit had been obtained as a result of relations with 8 disreputable counterparties. Those circumstances do of course bolster the tax authority's position with additional arguments and can incline the court to take a more critical view of the taxpayer's arguments", says Denis Savin, senior associate at BGP Litigation. Therefore, upon receiving tax claims it is best to analyze the company's tax liabilities over recent (unaudited) periods and take steps to mitigate any tax risks, he advises.

The decisions from the previous audits are available to both the taxpayer and the inspectorate, so both sides can review them to check for any similar offences. The audit itself can take from two weeks up to a month, says D. Savin".

The full Klerk.ru article (in Russian) based on material from Interfax is available here: "Предыдущие проверки – это аргумент против компании в новом налоговом споре?".  

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