Nadezhda Orlova, partner at the Orlova\Ermolenko

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Professional view

Partner of JSC "Kapt" (ex-KPMG in Russia) Galina Akchurina noted that it is impossible to consider as positive the practice when the supervisory authority tries to bypass the decision of the highest judicial authority by referring to factual circumstances that were not the basis of the contested non-regulatory act and were morocco whatsapp resource first stated only during the repeated consideration of the case in court. "It seems important to observe the legal principle according to which the court has no right to recognize as justified the contested decision by referring to circumstances that were not the basis of such decision and were investigated when it was made. In addition, the court of cassation cannot re-evaluate the factual circumstances established during the consideration of the case in the first and appellate instances," explained Galina Akchurina.

law firm , said that the cassation court will not reconsider how significant the information on the transaction under review was contained in the amended notice - this is not its competence: "The cassation court proceeds from the facts described in the decision of the first or appellate instance. Since the appellate court has already established that the decision to appoint an audit by the tax authority does not justify the counting of the period from the amended notice, the cassation court must only compare whether such justification is required. And the Constitutional Court has already spoken out on this matter, there can be no double interpretation here."

Nadezhda Orlova mentioned that in this situation the cassation instance has a limited field for verification - to compare the conclusions of the appellate instance with the rules of law, as interpreted by the Constitutional Court of the Russian Federation. "It is unlikely that in this case the tax authority has the opportunity to review the case, since all the facts in the appeal have been established and they are not in favor of the legality of the actions of the inspection," Nadezhda Orlova believes.