FBK Legal News

The 5th annual conference “Tax strategies in Russia” arranged by The Moscow Times took place in Moscow on May 27th, 2010. Salans, PGP and, as a tradition, FBK-Legal, were the partners of the event. The conference was devoted to tax planning and administration; topical judicial practice concerning tax litigation, as well as issues of transfer pricing were considered during individual sessions.

Alexei Yakovlev, head of FBK-Legal tax litigation practice devoted his report to disputable issues originating during in-office and field tax inspections, as well as judicial approaches to solution of such issues. In particular, he paid attention to the ruling of the Constitutional Court of the Russian Federation of April 08, 2010 No. 441-O-O, that interprets the essence of in-office and field tax inspections. According to the ruling, in-office inspection is aimed at timely revelation of errors in tax reporting and quick reaction of tax bodies on the revealed breaches. Field inspection in its turn is aimed at revelation of breaches that cannot always be found out within in-office inspection; such breaches require profound audit of accounting and tax accounting documents. According to Yakovlev, in certain cases this ruling can be an argument when a taxpayer protects his interests.

Ms. Galina Akchurina, head of FBK-Legal tax litigation practice presented topical arbitration practice concerning tax litigation. In particular, she told about terms and procedure for repayment of excessively paid tax, as well as about the procedure for repayment of amount of tax collected excessively. “Since the adoption of the Decree of the Supreme Arbitration Court of the Russian Federation of February 25, 2009, No. 12882-08, the practice for calculation of terms for repayment of excessively paid taxes has not been favorable for taxpayers, - stressed out Ms. Akchurina.

The expert told about possible ways to minimize risks, the existing positive arbitration practice, as well as about the expected Decree of the Supreme Arbitration Court of the Russian Federation on this issue (under Sportmodern case (A ruling about transfer of case to the Presidium of the Supreme Arbitration Court of the Russian Federation of March 16, 2010, No. 636/10).

Besides, Ms. Akchurina noted that if the issue concerns repayment of an excessively collected amount of tax, a taxpayer has a right to refer directly to the court, without pre-trial settlement of dispute with a tax body.

The event aroused high interest of businessmen, about 100 persons took part in it.