Nikita Deinega spoke at the “Tax Law in the Decisions of the Constitutional Court of the Russian Federation” conference about a legal precedent that established the constitutional principles of VAT collection and to which he was directly involve

The XVIII International Scientific and Practical Conference “Tax Law in the Decisions of the Constitutional Court of the Russian Federation” was held at the portal “Zakon.ru” on 20-28 April. During the event, tax law specialists from leading law firms and major business companies as well as representatives of the scientific community and state authorities in Russia and around the world discussed the current legal positions of the Russian Constitutional Court on taxation issues.

Last year the Constitutional Court of the Russian Federation devoted to tax matters 14% of the orders and 3% of the rulings. A substantial part of the decisions reflected exceptional situations, the conclusions of which, nevertheless, could be applied broadly. Thus, Nikita Deynega, Head of Tax & Administrative Law Practice at Maxima Legal commented in detail on the ruling of the Constitutional Court of the Russian Federation № 31-P dated 30 June 2020. The decision determined the tax consequences of international transport, forcibly divided into several stages. According to the expert, the document is of precedent character and contains conclusions useful for a wide range of taxpayers (primarily, exporters) concerning economic and legal nature of VAT, principles of its operation, meaning, purposes and procedure for application of the zero rate of VAT when carrying out export operations.

The said decree was not chosen by the expert for the analysis by chance – Nikita is directly related to the preparation of the claimant’s complaint.

To read Nikita Deynega`s report (in Russian), please visit Zakon.ru website >>>