AGP lawyers have won a suit for contesting the imposition by tax authorities of administrative liability on the client for the failure to refund foreign currency earnings.

The tax  authority imposed on AGP’s client, an importer of equipment,  a fine alleging that its foreign contracting party had not rendered the client the logistics services paid by the client. To support the said allegation of the tax inspection  referred to the lack of a record about rendering of such services in the foreign currency control sheet and to discrepancies in documents supporting the performance of the  agreement with the foreign contracting party. The AGP team raised the following defense: the sole proof of the fact that the services have been provided is the accounting source document (statement of delivery and acceptance of the services) and where such document is in place, no other document can disprove that the services have been provided. The court has agreed with AGP’s arguments and ruled the tax inspection’s order invalid.

The client was represented by AGP Partner Valentin Moiseev and senior lawyer Evgeny Kalinin.