Tag Archives: Tax Code 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

Read More

Read full article

Federal Tax Service of Russia listed measures to improve efficiency of collecting obligatory payments

In late October Federal tax service of Russia recommended by two its letters dated 21 October 2015 N ГД-4-8/18401@  “On settlement of a debt natural persons” and  N ГД-4-8/18402@ “On actions of tax authorities to improve efficiency of collecting obligatory payments” to tax authorities the step by step procedure  for collecting natural person’s tax debts. Actually rights and obligations of tax authorities set out by Tax Code of Russia have not been extended by these letters. 

Read full article