On Wednesday, December 11, the Judicial Chamber for Economic Disputes of the Supreme Court considered two disputes, represented by Taxology lawyers
In the first dispute, the issue of the right of a taxpayer (trade organization) to deduct "input" VAT when purchasing advertising catalogs was considered. The courts of three instances took the position of the tax authority that the catalogs were handed over to potential buyers free of charge, and this is not a taxable activity.
The Supreme Court upheld the position of Taxology lawyers, according to which the taxpayer ordered the production of catalogs along with other advertising materials in order to promote their products on the market. Controversial transactions for the purchase of advertising products as a whole are inextricably linked with the commercial operations of the company, which form the object of VAT taxation, and, therefore, there is every reason to deduct the amounts of "input" tax presented when purchasing advertising materials.
The second case became a logical continuation of the story of the right to refund overpayments on pension contributions after the consideration of the relevant norm by the Constitutional Court of the Russian Federation at the request of the Supreme Court of the Russian Federation.
Thanks to the Taxology lawyers, who previously accompanied the taxpayer in the Constitutional Court of the Russian Federation, it was possible to defend the taxpayer's right to refund overpayments on pension contributions posted to the individual accounts of insured persons who did not have an insured event.
The Collegium of the RF Supreme Court for Economic Disputes in both cases canceled the acts of the lower courts and sent the cases for new consideration.