BGP Litigation senior associate Denis Savin speaks with Interfax about the dispute between Miratorg and the Federal Tax Service over retroactive bonuses

"The tax service could refuse to recognize retroactive discounts if a breach of contract has been committed – for example, if consideration is paid in the form of bonuses although payment was not made in due time for products that were shipped, says Denis Savin, senior associate at BGP Litigation. "If the contract of sale with the distributors does not include provisions setting out the discounts, and if certificates specifying the amount of a discount does not contain any mathematical calculation of it, then the retroactive bonus will probably not be recognized. Recognition will also be denied if the bonuses paid to a buyer exceed the seller's profit from the sale, and if coordinated actions between the parties are proved", he notes. 

Most disputes in this regard are in the retail sphere, but in principle any suppliers can introduce their own bonus programs, says D. Savin. "For example, we recently advised a manufacturer of refrigeration equipment on this issue", he says".