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Judgment of the Presidium of the Supreme Commercial Court of 15 March 2012 № 16067/11 in the case Corporation “Aelita Software Corporation” (USA) vs The Interdistrict Inspection of Federal Tax Service № 47 for the City of Moscow

Point of law: who must prove the reasonability of expenses incurred by the winning party for court representation when this party demands their reimbursement?

Alternative attitudes: 1) it is the winning party that must prove that the amount of expenses was a reasonable one; 2) it is the losing party that must prove that the amount of expenses was exorbitant.

Ratio decidendi: the second approach is legally correct.

Practical consequences: in this judgment the Presidium has developed and consolidated its view expressed in an array of earlier decisions as well as in the Information letter of 5 December 2007 № 121, and this enables one to consider the court practice in such matters to be finally shaped.

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All court decisions in the case

 

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