Legal Dispute with Tax Authority Regarding Apostille Certification

AGP successfully defended its client in a legal dispute with a tax authority over the apostille certification procedure at the Arbitrazh Court of Moscow. The tax authority denied our client’s right to apply provisions of the Double Taxation Treaty between Russia and Ireland and charged a withholding tax on income distributed to the Irish contracting party. The alleged reason for such charge was the fact that the tax certificate issued by an Irish tax authority was certified by a notary public while the attached apostille attested the notary’s signature and not that of the tax commissioner. The Russian tax authority held that such apostille certification was inconsistent with the 1961 Hague Convention and an apostille should certify the tax commissioner’s signature. Our Attorney-at-Law Valentin Moiseev succeeded in proving that in the case concerned the certification procedure was in full compliance with the Convention and the tax authority’s claim was invalid. The Abitrazh Court of Moscow set aside the decision of the tax authority.