Team and Career • Nikita Deynega
Nikita Deynega
Head of Tax and Administrative Law Practice
Saint Petersburg | Moscow
Post
Counsel
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Qualification and expertise

Professional experience in the field of law - 15 years.

Prior to joining the Maxima Legal team, Nikita worked in Russian legal consulting, headed the legal services of companies in the commercial sector, and for several years held the position of head of the Department of Legal Support of the Operational Activities of PJSC Gazprom Neft, where he specialized in pre-trial and judicial settlement of disputes in the field of tax, customs and antimonopoly law, positive economic the effect of the resolution of which amounted to more than 20 billion rubles. The lawyer also provided consulting support to internal clients of the company's legal service, including senior officials of the financial unit as their business partner.

Nikita specializes in a wide range of issues in the field of tax, customs and antimonopoly law related to the current operational and project activities of clients, including in the field of investments and M&A. In addition, he is a lawyer who advises corporate and private clients in the field of international and cross-border taxation.

The expert is also distinguished by significant experience in supporting inspections of state bodies and effective pre-trial and judicial settlement of disputes with tax, customs and antimonopoly authorities. Nikita's judicial experience includes successful representation in arbitration courts, as well as in the highest judicial instances of Russia, in particular, the Constitutional Court of the Russian Federation. With the participation of a lawyer, precedent legal positions were formed on certain categories of cases, which are currently used by a wide range of law enforcement officers.

In addition, Nikita's area of competence includes assessing the compliance of doing business with the requirements of tax, customs and antimonopoly legislation, analyzing the application of preferences provided for by law, as well as identifying tax reserves.

Key projects
  • Establishing a judicial precedent confirming that a declarer is entitled to customs benefits and allowing the declarer to realise a refund of overpaid customs duties worth up to 15 billion RUB.
  • Obtaining for the first time in commercial court practice a positive example of exercising the right to claim more than RUB 3.3 billion RUB in income tax losses, initially denied as a result of reclassifying a loan/investment relationship and an offset operation against a loan/interest contribution to the charter capital as forgiveness of debt.
  • Exercising the right to tax exemption for intragroup financial aid transactions and accounting for an income tax loss of over 6 billion RUB as a result of a pre-court settlement with the tax authority.
  • Identification and recovering of a tax provision in the form of over 650 million RUB VAT. Tax was paid on importation of property into Russia and was not deductible due to the specifics of the commission scheme applied by the taxpayer and his counterparty.
  • Successfully challenged the denial of a VAT deduction of over 450 million RUB as part of a pre-court and court settlement of a challenge to nine desk tax audits.
  • Identification of 300 million RUB of tax provisions for energy efficient equipment and obtaining judicial precedent confirming their validity.
  • Successful judicial settlement of a €250,000 dispute over the applicable VAT rate as a result of obtaining a binding legal position from the Russian Constitutional Court on the tax consequences of international transport, forced into several stages.
Other professional activities

Tax Consultant Discussion Club expert.

Guest lecturer at St Petersburg State University and the Higher School of Economics.

Referee of the annual Russian and international taxation moot-court competitions.

Education

2013 – Law Faculty of St Petersburg State University (undergraduate)

2016 – Law Faculty of St Petersburg State University (Master’s degree in Tax Law)

Languages

Russian (native), English and German.

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