Andrey Elistratov

Ratings

• «Право.Ru-300» 2021 — «Налоговые споры»

Specialization

• Support of taxpayers during tax audits and other tax control procedures
• Representation of taxpayers in arbitration courts and in disputes with tax authorities
• Tax consulting services
• Transfer pricing

Education

Major projects

Settlement of tax disputes in favour of taxpayers in arbitration courts, e.g. disputes with tax authorities over        

• claims about fraudulent counterparties, fulfilment of obligations by other parties, existence of artificial intermediaries when supplying goods, rendering transportation services and implementing construction projects;

• attempts to challenge transaction prices, existence of goods supplies (performance of works, provision of services), economic justification of expenses;

• changes in legal qualification of transactions, including when loans are qualified as advance payments;

• intercompany financing, foreign investments, transactions with interests in companies;

• confirmation of the right to apply the zero rate of value-added tax (in particular, in respect of international air transportation, sales of goods (works, services) in the space industry);

• exemption from VAT (in particular, in respect of grant aid under international contracts);

• investments in PP&E items (including differentiation of repair and reconstruction / technical upgrade, improvement of leased property, reclassification of construction in progress into PP&E);

• recognition of expenses under insurance and storage contracts;

• special grounds for tax exemption (exemption from property tax, land tax) for defence contractors, as well as space, aviation, shipbuilding and instrument-making companies;

• observance of the terms for the application of the simplified tax system;

• application of physical indicators when paying unified tax on imputed income;

• compliance with the deadlines for VAT deductions, overpaid tax refunds/offset;

• non-compliance with the essential terms of the tax audit document review by tax authorities;

• non-compliance with the deadlines for debt collection by tax authorities;

• non-compliance with the deadlines for the provision of documents to tax authorities;

• pretrial tax dispute resolution (challenging audit findings, appealing against decisions of tax authorities to higher-level tax authorities) on a wide range of tax-related claims;

• support of taxpayers during tax audits and elimination of claims before their inclusion in tax audit reports — on a wide range of issues;

Tax consulting on

• asset acquisition, dividend payment, business structuring, application of international agreements for taxation purposes;

• identification of overpaid taxes for companies from various industries, including metallurgy and the energy sector;

• checking transactions for compliance with transfer pricing rules, preparing documentation on controlled transactions.