On 15th March 2015, the fifteenth Arbitration Appeal Court declined the appeal of Interdistrict Inspectorate of the Federal Tax Service of Russia to the major taxpayers of the Krasnodar Territory and upheld the decision of the Arbitration Court of the Krasnodar Territory in the case number A32-12834 /2014.
In oppinion of the tax authority, the taxpayer had no legal grounds for the recognition for tax purposes in 2010. The expenses for 2008 and 2009 made up more than 76 mln. rubles. The tax authority thinks that these expenses could be recognized by a taxpayer for the purpose of calculating income tax only on condition that a revised returns for the years 2008 and 2009. But "National Law Company "Mitra", who represented the interests of JSC "NESK" proved in the courts of two instances that according on p. 3 p. 1, Art. 54 of the Tax Code of the Russian Federation the company could reduce the tax base for tax expense on income in the previous years, which have been identified in the current tax period.
The situation, which was describing in legal acts of the case number A32-12834 / 2014 is very popular. The tax authorities often complain to taxpayers of the untimely declaration of expenses incurred. Thats why this case can help taxpayers in considering similar disputes with the tax authorities.
