Services • Tax and administrative law
Tax and administrative law
Description

Maxima Legal's tax and administrative law practice unites qualified lawyers with unique expertise in the field of Russian and international taxation, as well as customs and antimonopoly regulation.

Deep theoretical knowledge combined with considerable practical experience allows us to successfully minimize tax, customs and antimonopoly risks of clients, as well as accompany them during verification activities and effectively settle disputes with tax and other state authorities in pre-trial and judicial proceedings.

In addition, the practice team analyzes clients' activities for compliance with legal requirements and the availability of opportunities to reduce the fiscal burden, and also ensures the implementation of clients' tax reserves, ranging from assessing the potential for repayment of mandatory payments or reducing their size in the future, ending with ensuring that the client actually receives the economic effect of the proposed measures.

Specialization

Maxima Legal services in the field of tax and administrative law.

01

Consulting in the field of tax, customs and antimonopoly law

  • Operational support: development /evaluation of tax accounting methodology, determination of tax and related consequences of complex transactions, development of regulations for interaction with counterparties for commercial prudence, assessment of actions for compliance with competition protection legislation and preparation of recommendations in this part.
  • Consulting in the areas of specialization of practice in the course of project activities: investment, reorganization, asset purchase / sale transactions, mergers/acquisitions;
  • Tax due diligence.
  • Consulting in the field of international and cross-border taxation: on tax aspects of deoffshorization, application of legislation on controlled foreign companies, rules on the actual right to income and the procedure for automatic exchange of information.
  • Support of the implementation of concession agreements /PPP agreements in terms of taxation and antimonopoly regulation.
  • Advising on Russian and international taxation of private clients.
02

Dispute settlement, protection of rights and legitimate interests

  • Support during inspections of tax, customs and antimonopoly authorities: ensuring compliance with the rights of clients during verification activities, development of a defense strategy, preparation of evidence base in case of disputes.
  • Pre-trial and judicial settlement of disputes with government agencies.
  • Pre-trial and judicial protection of rights and legitimate interests in the event of unfair competition or other violation of the requirements of antimonopoly legislation.
03

Analysis of activities and implementation of tax reserves

  • Assessment of activities for compliance with tax, customs and antimonopoly legislation.
  • Development of proposals for acceptable reduction of the fiscal burden, structuring of groups of companies and determination of optimal models of ownership of Russian and foreign assets;
  • Implementation of tax reserves: from assessing the potential for repayment of mandatory payments or reducing their size in the future to ensuring the actual economic effect of the proposed measures.
Professional recognition

Our expertise is confirmed by reputable world rating agencies.

Contact person for the direction
Nikita Deynega Head of Tax and Administrative Law Practice Saint Petersburg | Moscow
Cases
01
Successful judicial settlement of a dispute for 250 thousand euros on the applicable VAT rate as a result of obtaining a generally binding legal position of the Constitutional Court of the Russian Federation on the tax consequences of international transportation, forcibly divided into several stages.
02
Identification of tax reserves for 300 million rubles in respect of energy-efficient equipment and obtaining a judicial precedent confirming the legality of their use.
03
Identification and refund of the tax reserve in the form of VAT in the amount of more than 650 million rubles paid when importing property into the territory of the Russian Federation and not deductible due to the peculiarities of the application of the commission scheme by the taxpayer and his counterparty.
04
Support of the 2018-2019 on-site tax audit, including pre-trial settlement of potential claims against the taxpayer in the amount of 1 billion rubles.
05
Support of a dispute regarding the accounting procedure for budget subsidies to compensate for the loss of income from the application of preferential tariffs for heat supply. When creating a precedent in favor of the Federal Tax Service, the client will be forced to change the approach regarding accounting for budget subsidies, which is fraught with losses of up to 1 billion rubles a year.
06
Preparation of a defense file to challenge potential claims of the Federal Tax Service regarding the accounting of about 6,000 objects reclassified by the client from real estate to movable for tax purposes. In the absence of justification of the legality of the applied approach, additional tax charges and fines will exceed 1.5 billion rubles, and criminal prosecution may begin against the client’s officials.
07
Improving the security and efficiency of the corporate structure of a business with assets worth more than 2.3 billion rubles, including to reduce the total tax burden and counter potential threats/claims from the tax authorities.
08
Obtaining the first positive example in arbitration practice of exercising the right to account for a profit tax loss of more than 3.3 billion rubles, the use of which was initially refused as a result of the reclassification of loan relations into investment, and the operation of offsetting a loan with interest against a contribution to the Criminal Code – in debt forgiveness.
09
Development of an alternative corporate structure of the business, the value of assets of which exceeds 4.6 billion rubles, to optimize tax costs when relocating part of the business to the UAE, Kazakhstan and Turkey.