VADIM V. ANDREEV · Attorney-at-law
Support in tax audits, disputes with tax authorities and tax litigation.
PRACTICE AREA
Matters handled by attorney-at-law Vadim V. Andreev
The company challenged the refusal to refund RUB 18.39 million of VAT on international sea-carriage services. It had submitted the supporting documents after the statutory deadline but before the desk audit ended. The tax authority later cancelled its decisions, yet enforcement proceedings and a RUB 1.37 million fee remained. The court considered the dispute on the merits, held the refusal unlawful and ordered reimbursement of court costs.
The tax authority charged the fishing company again after a cod quota was moved between two permits, increasing one permit while reducing the other by the same amount. The company showed that the fee for this catch volume had already been paid and that the changes were made by the competent authority. The court held that amending an existing permit was not issuance of a new permit and did not create a second payment obligation.
The tax inspection assessed RUB 1,005,121 in VAT, RUB 50,439.34 in late-payment interest and a RUB 178,588 fine, citing missing deduction documents. The court found that the company had not been properly notified of the review meeting and was denied the chance to respond. During the proceedings, the company supplied an amended return and supporting records, and the inspection itself confirmed the deductions. The assessment was invalidated in full.
