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Tax Authorities Unable To Justify Tax Rebates

A contractor’s violation of duty is not found to be proof of receiving tax rebates.

During a routine inspection, the tax authorities decided to charge VAT to a company based on the fact that the company included an invoice written by unknown persons in their accounting records. The inspectors came to the conclusion that the documents were invalid and cannot serve as the basis for a VAT tax rebate.

However, the court’s opinion on the given matter differs from the tax authorities’ opinion. Specifically, the court points out the fact that the contractor’s violation of duty is not proof that the taxpaying company received unjustified rebates. A tax rebate can be called unjustifiable if it is proven to the tax authorities that the taxpayer acted without due diligence (Resolution #N A56-23937/2009 of the Federal Arbitration Court of the North West Region from 11-9-2009.)

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