Participation of the advocates and attorneys of the law firm “YUST” in a working meeting with the Head of the Directorate on Legislation of the Supreme Arbitration Court of the Russian Federation, Doctor of Legal Studies Dmitri Ivanovich DEDOV.

The advocates and attorneys of the law firm “YUST” took part in a working meeting with the Head of the Directorate on Legislation of the Supreme Arbitration Court of the Russian Federation, Doctor of Legal Studies Dmitri Ivanovich DEDOV. This meeting took place under the aegis of the Federal Chamber of Advocates of Russia.

The meeting addressed various issues arising in connection with the adoption of Resolution № 53 of 12.10.2006 “On the assessment of arbitration courts of the grounds for receipt of tax profit by taxpayers” by the Plenum of the Supreme Arbitration Court of the Russian Federation.

The greatest interest evoked among participants of the meeting concerned the criteria formulated by the SAC RF, allowing the qualification of profit from tax as unfounded, inter alia such concepts as “the actual economic meaning of an operation”, “aims of an economic nature”, “actual entrepreneurial or other economic activity, “group agreement on an operation” etc. The participants expressed particular interest in the provision that allows the qualification of profit from tax as unfounded in a case where the taxpayer acted without necessary diligence and should have been aware of violations committed by a contracting party, due to mutual dependence or affiliation between the taxpayer and the contracting party.

The meeting also touched on problems related to the practical realization of the principle of taxpayers’ good faith, the distribution of the burden of proving the grounds/lack of grounds for the profit from tax received by the taxpayer, and other current issues in the sphere of tax legislation.