March 12, 2017
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
December 15, 2015
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.