The Taxpayer’s Remedies in the Relations With His Counterparty in Case of Refusal to Exercise the Right to Deduct the Value Added Tax

Student: Lazareva Alina

Educational Programme: Jurisprudence (Bachelor)

Final Grade: 8

Year of Graduation: 2020

Despite the legislative changes in the tax sphere, in particular, the adoption of a new article 54.1 in the Tax Code of the Russian Federation, which establishes a proscription of the usage of formal approaches when evaluating the activities of a taxpayer based on the actions of its counterparty, there remain situations where the counterparty may affect the possibility of exercising the right to deduct the Value Added Tax. The work analyzed a risk allocation between the taxpayer and his counterparty in the context of considered situations and highlighted the most effective remedies to protect violated rights and economic interests.

Full text (added April 30, 2020)

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses