News of Felicity Law


The freight forwarder lost part of the cargo: the customer of the carriage could lay damages in the Supreme Court only

The freight forwarder is liable for the acts of the carrier engaged by it as if they were its own.


Tax reconstruction: сourts limit the appetite of revenue officers

The Arbitration Court for the West-Siberian District shapes the practice not in favor of the Federal Tax Service: tax reconstruction does not exclude the accounting of actually incurred expenses for actual business operations.


Something is wrong here: the Supreme Court of the Russian Federation issued recommendations to the courts to counteract illegal financial transactions

For some time now, the phrase “to waste money on the case” has taken on a negative connotation because sometimes these words conceal an attempt to achieve an illegal goal through a court dispute. The Supreme Court, in a judicial review on July 8, issued recommendations to lower-level courts to suppress this kind of illegal actions by the participants of legal proceedings.


The Supreme Court is continuing to clarify the procedural law: we are trying to address issues of court proceedings before the arbitration courts of appeal and cassation

On 30 June, the Plenum of the Supreme Court of the Russian Federation issued two consecutive Decrees Nos. 12 and 13 which provided arbitration courts with explanations on procedural law issues.  We will review the most interesting ones.


The Constitutional Court of the Russian Federation refused the prosecutor to recover the tax arrears from the entrepreneur because the Federal Tax Service recognized them as irrecoverable

Nothing like mistakes made by the tax authorities reduces tax revenues to the budget. Even the Constitutional Court does not always want to turn a blind eye to them.


The Constitutional Court of the Russian Federation: vessel accident and cargo transshipment to another vessel do not cancel the export nature of the transaction and 0% VAT rate

On the last day of June, the Constitutional Court of the Russian Federation considered the complaint of Gazprom Neft Trading GmbH concerning the taxation of marine cargo transportation services in case of a vessel accident. Before that, the dispute between the company and the carrier had made a lot of noise in arbitration courts, but the outcome of the proceedings had not been in favor of the cargo owner who decided to try fortune in the Constitutional Court of the Russian Federation.


The Supreme Court of the Russian Federation: interest for late payment under a bank guarantee is payable even if the guarantee prohibits it

The Supreme Court of the Russian Federation reminded that exemption from liability for willful failure to fulfill or improper fulfillment of obligation is inadmissible.


Simplified Tax System allows taking into account the expenses incurred before switching to that system

No matter how stigmatized and criticized our judicial system was for protecting the budget to the detriment of the interests of business, things are not so explicitly gloomy.

On May 18, the Judicial Chamber on Economic Disputes of the Supreme Court of the Russian Federation sided with the taxpayer in a case that was not significant in terms of the amount of the dispute, but fundamental in terms of interpretation of Russian tax legislation.