Law Firm Calangium specializes in providing legal services and other settlements in tax area by its experienced tax advisers (tax attorneys)
Supervision over taxpayer’s activities is steadily increasing.
In accordance with the policy of the State, the orders of the Constitutional Court and relevant arbitration and judicial practice taxpayer’s activities must now meet not only the requirements directly stipulated by the taxes and fees legislative acts of the Russian Federation (including the Tax Code) but other requirements not provided for by such acts.
In particular, we are talking about highly subjective requirements and circumstances.
This does not prevent a situation where any taxpayer action to reduce taxes (as a result of tax benefits, operation by the group of companies versus operation by a single company, lower tax rates, etc.) may cause the claims of tax authorities.
In other words, taxpayer’s activities become evaluated not only from the standpoint of compliance with law but any state agency official’s subjective view for such activities.