In the bankruptcy proceedings of one of the companies, the Federal Tax Service carried out offsets of the company’s overpayments of income tax to the federal budget and income tax to pay off debt on income tax to the budget of the subject, as well as interest on this tax. The Moscow Arbitration Court considered a dispute on the legality of this set-off and write-offs. The court came to the conclusion that the levy of income tax on formally formed income cannot lead to a claim qualifying as current. Disputable transactions led to a change in the order of satisfaction of creditors’ claims, which is unacceptable, the transactions were declared invalid.
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