16.07.09

A company appealed the findings of a tax inspection to the Higher Tax Authority. However, the appeal was considered without the taxpaying company’s representation or participation. The appeal was denied, and the company was forced to take their appeal to court. In the given situation, could the Federal Tax Service decision be overturned? Yes, and it was.

The Supreme Arbitrage Court noted that it had based its decision on the guaranteed Constitutional Right for all to defend their rights and freedoms by any means that are not prohibited by law. This grants the taxpayer the right to an explanation of the calculation and payment of taxes from the tax authorities and their officials, as well as to documents from the tax inspections (Decision of the Supreme Arbitrage Court of the Russian Federation from June 24, 2009 N VAS-6140/09).

Translated by Alinga Consulting Group.

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Source: Российский налоговый портал