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What he specialises in

Sergey specialises in all aspects of corporate tax including the tax aspects of mergers and acquisitions, reorganisations and reconstructions. He has a particular focus on the real estate sector, banking, oil & gas, automotive, trade and industrial sectors.

His experience covers a broad range of investment projects, including providing tax advice in relation to the establishment and operation of new companies, joint ventures and other structures. Sergey is also a recognized expert in defending clients in disputes with tax authorities.

Sergey has for 10 years taught tax law at the Law Faculty of the St. Petersburg State University. 

Among his achievements

  • successfully defending the owner of the building classified as a cultural heritage site in the dispute with the tax authority over the right of the taxpayer to deduct VAT amounts charges by contractors when work on cultural heritage sites is performed. The Judicial Board for Economic Disputes of the Russian Supreme Court set aside the judgement for this case and held that the decision of the tax authority was invalid. The ruling of the Board will encourage private investors to make investments in the renovation and restoration of architectural monuments.
  • successfully represented the client within the framework of the out-of-court settlement of a dispute with a tax inspectorate which considered that the client’s suppliers acted ‘in bad faith’ and evaded their tax obligations. As a result, the additionally assessed amount was reduced by 4 times - from over RUB 700 million to RUB 180 million.
  • defending Citibank in a case concerning the taxable income arising when VIP clients received incentives from banks. He managed to prove in the Presidium of the Russian Supreme Commercial Court that no taxable income arises, and, therefore, to create a precedent significant for the entire sector;
  • representing a company managing a park of cargo rail wagons in a tax dispute regarding the need to restore and pay to the state budget VAT that was previously deducted when the wagons were puchased, if the wagons were subsequently used for a period of time to provide services outside Russia. 
What they say

One of the best tax lawyers in Russia having excellent analytical skills and attention to detail (Chambers Europe)

Lawyer of the Year, Tax Law (Best Lawyers, 2018)

Publications

30.09.2019
Compliance, clear to go
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18.09.2019
The updated position of the Russian Federal Tax Service
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18.09.2019
Pepeliaev Group does not provide chargeback services
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