The Federal Tax Service of the Russian Federation (the "FTS") has summarised the latest judicial decisions on tax disputes and sent a review of these disputes to the local tax authorities.

The review includes 66 decrees of the Presidium of the Supreme Commercial Court (the "SCC") on tax disputes adopted in 2010-2011. The review includes the following positions of the SCC:

  • The tax authority is obliged to reimburse VAT even when a taxpayer has not applied for reimbursement (Decree No. 14223/2010 of the SCC, dated 17 March 2011).
  • A decision on refusing to reimburse VAT must be challenged in a pretrial petition (Decree No. 18421/10 of the Presidium of the SCC, dated 24 May 2011). 
  • An unauthorised person's signing of invoices is not conclusive and sufficient grounds for recognising a tax benefit as unjustified (Decree No. 17684/09 of the SCC, dated 8 June 2010).
  • Foreign companies presenting information on registration in another jurisdiction is not sufficient to confirm their status as a tax resident of that other jurisdiction (so as to avoid double taxation) – (Decree No. 9999/10 of the SCC, dated 28 December 2010).

[Letter No. SA-4-7/13193 @ of the Federal Tax Service of the Russian Federation "On the summary of the decrees of the Presidium of the Supreme Commercial Court of the Russian Federation on tax disputes", dated 12 August 2011]