VAT charged when non-payment under a contract is insured: the position of the russian constitutional court

Скачать обзор Pepeliaev Group advises that Russian Constitutional Court has held that article 162 of the Russian Tax Code, which in fact establishes double VAT on insurance payouts that a supplier of goods (work, services) receives under a contract insuring default by the buyer, was inconsistent with Russian Constitution. Скачать обзор