Tax Disputes in 2025: Current VAT Issues
FBK Legal's team has prepared an overview of current tax disputes concerning VAT calculation.
Our analysis highlights the following trends in court practice:
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Full transaction revenue recovery into Russia's budget with ‘artificial VAT’ claims initiated by prosecutors;
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Commencement of the 3-year period for claiming ‘input’ VAT deductions on contractor works;
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Favorable reversal for taxpayers regarding tax treatment of capital contributions;
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Impact of lease renewal on tenants' VAT liabilities for inseparable property improvements.
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VAT disputes remain critical for companies across all industries and sectors.
Full text available at the link.
