«That’s it, the last and decisive battle the Supreme Arbitration Court will give to all the persons who decided to get round the Tax Code in the part of VAT payment under the services obtaining from non-residents.
25 March 2011 in the city of Samara the Eleventh arbitration appellation court considered the case N А72-5929/2010.
From the very beginning of the consideration in 2007 the lawyers of OJSC “Ulyanovskiy Engine Plant” created the strategy in such a way that they didn’t argue about the fact that they were tax agents under the transaction with the foreign company. Nevertheless, OJSC “Ulyanovskiy Engine Plant” didn’t have the possibility to keep and pay the tax into the budget.
And that was instead of organization of the scheme of work in such a way: to transfer the place of realization from the Russian Federation territory and the place of these services using - abroad.
Maybe the Supreme Arbitration Court will solve the case in favor of OJSC “UEP”.
But such a situation can’t exist for a long period of time – the tax authorities will sooner or later achieve their goal. Let’s pay attention to the size of paragraph 4 of art. 148 and other subparagraphs up to the 5th! They are bigger than the first three subparagraphs, and all the 148 article of the Tax Code is the 4th subparagraph by nature, that includes everything and the 5th one with subparagraphs that includes everything that is not included in the 4th one!
That is exact signal to scheme lawyers: prepare the schemes according to the transfer of the realization place and services using from the non-resident abroad.
It’s extremely interesting to watch what consulting firms will create instead of the previous scheme”.
On the basis: http://ras.arbitr.ru/
Lomakin Yaroslav ( the managing partner of Honest and Bright)
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