Useful documents

The Judgement of the Court of Justice of the EU regarding the national practice of tax authorities on refusal of the right to deduct VAT in the event of improper conduct on the part of the issuer of the invoice 14 November, 2022    1129

Form of self-assessment questionnaire of an enterprise wishing to get Authorized Economic Operator status, applicable in EU 07 February, 2020    1615

Judgments of the Moscow City Arbitration Court as of November 14, 2018 27 December, 2018    1507

Judgment in case of Serkov v. Ukraine 15 March, 2018    5187

Judgments in the group of cases of Benderskiy v. Ukraine 15 November, 2017    1909

Protocol to the 1993 UK/Ukraine Double Taxation Convention 07 November, 2017    2004

Resolution of the Constitutional Court of the Russian Federation as of July 2, 2013 15 August, 2017    3914

Provisional text JUDGMENT OF THE COURT (Tenth Chamber) 11 May 2017 (*) in case of the Shirtmakers BV v. Staatssecretaris van Financiën 21 July, 2017    2321

Decision of the U.S. Supreme Court on declaring Income Tax Act 1894 unconstitutional 24 November, 2015    2498

The Judgments of the European Court of Justice as a reference for grounding of compliance of the Estonian corporate income tax system to the directives of the European Union 18 July, 2014    5537

WTS Global TP Survey and Country Guide 2013 27 November, 2013    3600

Тransfer Pricing Manual for Developing Countries 10 October, 2012    5891

Transfer Pricing and Customs Value (ICC Policy Statement) 21 September, 2012    5665

VAT on payment of bonuses to buyers. Russian practice. (Сontinuation) 11 June, 2012    6551

Ruling of Presidium of Higher Administrative Court of RF regarding VAT object during payment of bonuses to retailers 17 April, 2012    6528

Ruling of the Constitutional Court of the Russian Federation as of December 21, 2004 № 454 concerning the court’s obligation to recover costs for the services on representation in court within reasonable limits. 09 April, 2012    8100