On recognition as illegal and cancellation of the order to conduct an unscheduled thematic tax audit
No. 6001-24-00-6ap/2263 (2) dated March 06, 2025
Plaintiff: T LLP
Respondent: Russian State Institution "Department of State Revenue"
The subject of the dispute: on the recognition as illegal and cancellation of the order dated December 4, 2023 on the conduct of an unscheduled thematic tax audit
Review of the defendant's cassation appeal and the prosecutor's cassation motion
PLOT:
On October 23, 2023, the Department sent a notice to the plaintiff about the hearing, which was held on October 27, 2023 with the participation of his representative, and a protocol was drawn up.
Based on the hearing on December 1, 2023, the Committee issued Order No. 558 on conducting an unscheduled tax audit against a number of taxpayers, including the plaintiff.
On December 4, 2023, the Department issued Order No. 439 to verify the fulfillment of the plaintiff's tax obligations for 2020 for corporate income tax (CIT) and value added tax (VAT) for the period from January 01 to December 31, 2020.
Having disagreed with the issued order, T LLP appealed to the court.
Judicial acts:
1st instance: the claim was denied.
Appeal: the decision of the court of first instance was overturned with a new decision on the satisfaction of the claim.
Cassation: the decision of the judicial board on administrative cases of the court was overturned, the decision of the court of first instance was upheld.
Conclusions: the court of first instance, resolving the dispute on the merits and
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