A refusal to deduct VAT can not be accepted without proof of collusion - 7 October 2011

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15:56 A refusal to deduct VAT can not be accepted without proof of collusion
Denial of deduction of VAT in its decision the tax inspectorate has the right to take as long as there is no proven fact of collusion between the contractor and the auditee. This was explained in the decision of the Federal Arbitration Court of the Volga district number A55-24782/2010 September 15, 2011. From the case that the refusal to deduct the VAT tax office issued on the basis of just at them suspect that there is some collusion between the taxpayer of its counterparty. However, during the trial fiscal authorities did not lead any evidence on this issue. They were given only the signature on the supporting documents, invoices, not established parties. As a result, FAS quashed the decision not to deduct VAT controlling authority. Arguing that decision, the arbitrators stated that the organization could do physically to know who signs the invoice and for whom. Moreover, the taxpayer is not liable for the actions of their contractors. This is what we wrote in our earlier submissions. Therefore, when the regulatory authorities can not be established individuals who sign the original documents confirming the decision to refuse the deduction of the VAT take from them illegally. To do this a valid reason will be the only evidence of the absence of transactions between itself and its counterpart organization, which, in turn, has not been proven by the auditors. This was stated in the resolutions of the Presidium of the Supreme Arbitration Court of Russian Federation № 18162/09 dated April 20, 2010 and № 15574/09 dated March 9, 2010.
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