Ruling of the Supreme Court Judicial Division for Economic Disputes of 31 January 2017 № 309-КГ16-13100
- Court:
- Supreme Court
- Whether the transfer of property under accord and satisfaction agreement terminating the contract of loan would be subject to VAT taxation?
Subject areas:
Judgment of the Constitutional Court of 3 June 2014 № 17-П on the review of constitutionality of provisions of paragraphs 6 and 7 of Article 173 of the Tax Code upon the petition of limited liability company “Kamsnab”
- Court:
- Constitutional Court
- Сonstitutionality of rules imposing upon a company the duty to pay VAT with regard to the goods sold, given that the company wrongly considered itself to be a payer of VAT, but was subsequently deemed to be the payer of the unified tax on imputed income
Subject areas:
Decree of the Plenary Session of the Supreme Commercial Court of 30 May 2014 № 33 “On Certain Questions Arising with Commercial Courts at Consideration of Cases Related to the Levying of Value Added Tax”
- Court:
- Supreme Commercial Court
Subject areas:
Judgment of the Plenary Session of the Supreme Commercial Court of 25 January 2013 № 11 “On the Payment of Value Added Tax at the Sale of Property of a Debtor Held to be Bankrupt”
- Court:
- Supreme Commercial Court
Subject areas:
Judgment of the Presidium of the Supreme Commercial Court of 3 April 2012 № 15483/11 in the case The company Ulianovsk Motor Plant vs The Interdistrict Inspection of the Federal Tax Service on major taxpayers in Ulianovsk Region
- Court:
- Supreme Commercial Court
- Point of law: whether tax agent must pay at his own expense the amount of VAT, which he failed to withhold from a foreign taxpayer, given that the tax agent has already paid fine and penalties for this violation of tax legislation?
Subject areas:
Judgment of the Presidium of the Supreme Commercial Court of 7 February 2012 № 11637/11 in the case The company “Leroy Merlin Vostok” vs The Interdistrict tax inspection № 9 of the Moscow Region
- Court:
- Supreme Commercial Court
- Point of law: whether marketing (incentive) bonuses for the volume of sales and for the presence of a commodity in shops payable by suppliers to retail sellers (retail chains) constitute a payment for services and as such ought to be included into sellers’ tax base for the purposes of VAT, or those bonuses are merely a way of price determination and therefore must not be included into tax base?
Subject areas:
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