Analytics and brochures

The Commercial Court for the City of Moscow has published its judgment dated 8 December 2025 in case concerning a dispute between the Russian Federal Tax Service and PJSC Vimpel-Communications on whether to invalidate a decision of the tax authority issued following a transfer pricing audit.

Appeals have been filed with the Russian Supreme Court in two cases concerning increased coefficients of land tax applied in order to accelerate residential development.

The Russian Constitutional Court has issued Ruling No. 41-P dated 25 November 2025 (the “Ruling of the Russian Constitutional Court”) on the relationship between VAT and the price of long-term civil-law contracts.

The government’s draft law No. 1026190-8 amending the Russian Tax Code and other laws has been passed in the key second reading.

A new mechanism for monitoring the application of investment tax incentives is being introduced. The amendments are set out in Draft Law, which provides for changes to Parts One and Two of the Russian Tax Code.

The Government’s draft law No. 1026190-8 amending the Russian Tax Code has been put before the State Duma. In addition to the widely known measures it provides for tax administration.