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54.1 and eligibility for tax reconstruction

07 June, 2021

The Russian Supreme Court’s Judicial Board for Economic Disputes has issued a significant ruling on a case involving OOO Firma Mary and an alleged tax avoidance scheme. The decision concerns eligibility for the reconstruction of tax liabilities and the circumstances under which taxpayers could lose 100% of their expenses on transactions with bad suppliers.

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Raisa Aleksakhina

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