Andrey Elistratov
Head of Practice

Andrey Elistratov has specialised in tax, civil and related areas of law for over 18 years.

He joined FBK Legal in 2014 after working for consulting companies.

He provides support to taxpayers during tax audits and other tax control procedures, defends them in arbitration courts and in disputes with tax authorities, and renders tax consulting services.

Recommended by the 2020 Pravo-300 ranking as a leading tax resolution expert.

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.

Practice areas

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

2012 P.G. Demidov Yaroslavl State University, Faculty of Law

Sector experience
  • Defense industry
  • Transport
  • Mining and metallurgy
  • Oil&gas
  • Energy
  • Consumer goods industry
  • Construction materials industry
  • Trade
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