The advocates of the Law Offices Sysouev, Bondar, Khrapoutski SBH successfully represented the interests of two clients in three instances of the Economic Court in appeals against the decision and prescription of the Financial Monitoring Department of the State Control Committee (FMD SCC) on additional tax assessment.
Taxes to customers were additionally assessed in accordance with the Decree of the President of the Republic of Belarus as of October 23, 2012 No. 488 “About some measures for the prevention of illegal minimization of the amounts of the tax liabilities”.
In both cases, the court of first instance recognized as proven the commodity nature of the transactions, the actual receipt of property on them. On the contrary, the court considered the existence of the goal of illegal minimization of the amounts of tax liabilities in concluding transactions unproved. At the moment of the transactions, the counterparties of clients were not included in the Register of commercial organizations and individual entrepreneurs with an increased risk of committing offenses in the economic sphere.
The courts of first instance in both cases invalidated the decisions of the FMD SCC on the additional tax assessment. The courts of higher instances supported the position of the court of first instance.
“The dishonesty of business entities has not been proven by the controlling body in the court. The decisions of the courts of first and appeal instances of the Economic Court of the Minsk city were left unchanged and the cassation appeal of the FMD SCC in the Minsk region and the Minsk city was not satisfied by regulation of the judicial panel on economic affairs of the Supreme Court"- said in a press-release of the Supreme Court of the Republic of Belarus.
The team, that worked on the cases, consisted of partner Anastasiya Malakhova, advocates Elena Lokshina and Alexander Filipishin, and assistant to an advocate Artur Silivonchyk.
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