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VAT on royalties: overview of current enforcement trends
In this legal update, our team addresses current trends in the development of court cases related to charging agency VAT additionally on the customs value of goods, and gives recommendations regarding the mitigation of the related risks.
Denuo tops 2022 Kommersant rating
Denuo received 24 firm ratings in the 2022 Legal Market Leaders guide. The ratings are based on multistage research by Kommersant, Russia’s leading publishing house.
Appeals court partially supports the declarer in a dispute on the inclusion of dividends in customs value
On 25 April 2024, the Twelfth Arbitration Appeals Court issued a ruling partially upholding the importer’s petition to annul decisions of the Astrakhan Customs House that served as a basis for including dividends in customs value and charging additional customs payments.
Court rules in favour of importer on the inclusion of royalties in the customs value of imported goods
In late 2022, the Supreme Court of the Russian Federation set aside two court rulings in favour of importers regarding the inclusion of licence fees (royalties) in the customs value of imported goods.
In the course of the retrial of the cases, the lower courts ruled in favour of the customs authority and upheld the decisions that royalties shall be included in the customs value. Such approach has become commonly applied to other cases. However, despite the negative practice for importers, in a number of cases participants of foreign economic activity have been able to defend the position that royalties should not be included in the customs value of imported goods. Read further in our legal update.
Prohibitions and restrictions on export of certain categories of goods from Russia extended
On 27 December 2023, the Government of the Russian Federation published a resolution introducing a number of amendments to the previous resolutions of the Government concerning the restrictive measures on the export of certain categories of goods and equipment from the Russian Federation. Read further in our legal update.
Introduction of export duties in relation to broad range of goods
Export duties put in place from 1 October 2023 in relation to broad range of goods: what should exporters bear in mind? Read further in our legal update.