Highlights

10 february 2015

Upholding the interests of Megapolis group companies in tax disputes over their right to refunds of the tax amounts overpaid through the fault of tax agents

The litigation (Case No. VAS-7764/13) resulted in the Supreme Arbitrazh (Commercial) Court of the Russian Federation taking a stand to allow new opportunities in Russian enforcement practice by allowing taxpayers to themselves choose the remedy to reinstate their injured rights under the circumstances, i.e. to apply to a tax authority for a refund or to reclaim the tax surplus by suing the tax agent as the debtor having defaulted under the respective civil-law obligation.