Review of practice of consideration by courts of cases involving the application of certain provisions of Section V1 and Article 269 of the Tax Code of the Russian Federation (affirmed by the Presidium of the Supreme Court of 16 February 2017)
- Court:
- Supreme Court
Subject areas:
Ruling of the Constitutional Court of 17 July 2014 № 1579-О on the refusal to admit for consideration the complaint of the limited liability society “Severstal Menedzhment” against the violation of constitutional rights and freedoms by paragraphs 2, 3 and 4 of Article 269 of the Tax Code
- Court:
- Constitutional Court
- The constitutionality of ‘thin capitalization rules’, as interpreted by the Presidium of the Supreme Commercial Court and in connection with their implied purpose of suppressing tax abuses
Subject areas:
Judgment of the Presidium of the Supreme Commercial Court of 17 January 2012 № 9898/11 in the case The company “RusPromLeasing” vs The Tax Inspection № 4 for the City of Moscow
- Court:
- Supreme Commercial Court
- Point of law: whether thin capitalisation rules in Art 269 of the Tax Code require that the comparability of conditions in a loan contract concluded by the taxpayer as a borrower should be determined exclusively by comparing them with the provisions of other loan contracts of the same taxpayer or, rather, the conditions existent in the entire credit market should be taken into account?
Subject areas:
Judgment of the Presidium of the Supreme Court of 15 November 2011 N 8654/11 in the case Coal company “Severnyi Kuzbass” vs The Federal Inspection № 1 for Major Taxpayers of Kemerovo Region
- Court:
- Supreme Commercial Court
- Point of law: what is the role of international treaties with regard to interest payments from Russian companies to foreign residents – whether they regulate the composition of expenses deductible at the taxation of the profit of Russian companies, or such composition must be determined in accordance with the rules of the Russian Tax Code?
Subject areas:
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