Tax law and tax disputes

The Russian Chamber of Commerce and Industry commissioned Pepeliaev Group to analyse various payments which are similar to taxes and levies but are not included in the Russian Tax Code. These payments are collected in the most diverse industries and increase the real burden for businesses to finance their public commitments. It actually means that a parallel tax system is created. The amount of such payments already exceeds RUB 700 billion (1% of GDP). One of the most recent examples is the charge on 12-ton trucks, which sparked a massive public outcry. 

At the end of November 2015, a tax authority handed down a decision based on the results of a field tax audit of a foreign bank. The authority went back on a point that had previously been demonstrated in terms of expenses relating to futures transactions being legitimately deducted from the tax base for profit tax. Including fines, the amount claimed was more than RUB 300 million. 

World Tax, a directory of international tax firms, has placed Pepeliaev Group among the leaders (Tier 1) in the Russian market. Pepeliaev Group is the only Russian national law firm in Tier 1. 

Pepeliaev Group has been named external counsel of Gazprom Export. Our firm has won the public tender for advisory services relating to so-called 'deoffshorisation' matters. 

Russia's Constitutional Court has held to be invalid the requirement of the Russian Tax Code that a taxpayer should include in its tax base for VAT not only the cost of goods (work, or services) sold, but also the amount of an insurance payout the taxpayer has received because the buyer has breached its obligation to pay for the goods (work or services). 

The Russian Constitutional Court has accepted for prosecution an appeal by LLC Sony Mobile Communications Rus, which is represented by law firm Pepeliaev Group.

On 2 June 2015, the Russian Constitutional Court announced its resolution concerning the claim of OOO Zapolyarneft stating that environmental charges imposed on this company were disproportionate. One of the rules of the Russian Forestry Code and the Russian Government's resolution based on it were recognised as inconsistent with the Constitution.

Pepeliaev Group’s tax practice (Band 1) has once again been hailed as the best on the Russian market according to the Chambers Europe 2015 international legal ratings. Clients surveyed by the experts of Chambers Europe consider that “the lawyers dig deep to find issues that play a role in the mandate," while the team stands out because it “is flexible and understands clients' needs."

The international legal directory The Legal 500 has again recognised the professional pre-eminence of Pepeliaev Group among Russian legal practices. 

Pavel Kondukov, Head of the Offshore Projects and PSA Group at Pepeliaev Group, took part in a round table discussion entitled 'Improving legislation to develop hydrocarbon resources on the Russian continental shelf'. The event was organised by the Energy Committee of the Russian State Duma and took place in Yuzhno-Sakhalinsk on 3 April.