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21.07.2017

The court of appeal confirmed the illegitimacy of the tax body’s claims, given in the resolution upon the field audit of a major tax payer

Within the stage of the court dispute, the main part of the tax body’s claims was connected with the field specifics of the tax payer’s activity, namely, the energy supplying company, as a guarantee supplier of energy. However, among other points, there were some claims of the tax body towards the records connected with taxation of the profits in the form of payment to the company personnel due to the labour contracts termination on the both parties agreement.

Despite the highly controversial approach of the courts to the legitimacy of records in the compensation expenses (“golden parachutes”), the legal position and body of evidence, prepared by NAFCO – Law & Tax Advisers specialists, permitted to convince the court of appeal in the legitimacy, reasonableness and justness of such payments to some of the company personnel.

The tax payer’s interests in the case study were represented by Irina Mostovaya, the partner of NAFCO – Law & Tax Advisers.

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