Tag Archives: Supreme Court of Russia

Review of court practice on application of particular provisions of section V.1 and article 269 of the Tax Code of Russia

On 16 February 2017 the Presidium of the Supreme Court of Russia adopted the review of court practice on application of particular provisions of section V.1 and article 269 of the Tax Code of Russia.

Key conclusions of the Supreme Court of Russia according to the review can be summarized as follows:

  • Transaction price deviating from the market level does not result in advantage

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The Supreme Court of Russia confirmed the possibility of non-recovery clauses in debts restructuring deals

The Judicial board on economic disputes of the Supreme Court delivered ruling on the case № 305-ЭС16-12298, which has resolved the question of the validity of an agreement on recovery refusal.

According to the facts of the case, the overdue debt restructuring agreement regarding of debt on a contractor agreement (“Agreement”) was sign between the parties of partially performed construction contract.

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