Thanks to the quality job of the Law Firm’s experts in preparation of the evidential base, it was possible to confirm the fact of services provision by the unscrupulous counteragent to the taxpayer. Apart from the usual difficulties of proving the actual existence of such a subject of the transaction as agency services, the case was further complicated by default of the appellation term and by the presence of the negative reported case (including the decision of the Supreme Commercial Court of the Russian Federation) on this unscrupulous counteragent but for an earlier tax period. Strong evidence in conjunction with the legal position of the Presidium of the Supreme Commercial Court of the Russian Federation (ruling dated 20.04.2010) resulted in recognition of the extra tax charges as illegal.
On the part of the Law Firm, the interests of the Client were represented by the head of the tax practice Oleg Bazhenov.
The Rockwool Group is the world’s leading supplier of the firesafe insulation products based on stone wool, designed for all types of building constructions, as well as for shipbuilding, industrial equipment, pipelines and air ducts. The Group owns 22 factories in 14 countries in the world: in Europe, North America and Asia.