Dmitri Kostalgin
It is no surprise that a large number of judicial decisions are made via copy-pasting. This can be treated as a certain stage in the evolution of the judicial system. They just cannot and don’t want to do it any other way yet.
However, certain texts raise concerns for the intelligence of the ‘copy-pasters’. Here’s an example of one interesting case. The argument is quite topical – the court had to resolve whether a regular IFTS is entitled to control from 2012 the price in a transaction which is not to be controlled by implication of art. 105.14 of the RF Tax Code.
The first one literally wrote the following:
The applicant’s arguments on the tax authority exceeding its powers in controlling the process in a transaction of 2012 and unreasonable charging of VAT for the said period in the amount of 9,603,138 rub, since VAT is an indirect tax and is not subject to adjustment in the control of the correct application of prices, are overruled.
....
Therefore, the above mentioned agreement does not meet the criteria of controlled transactions, and in this connection the Inspection legitimately controlled the compliance of prices in the transaction.
Try to guess what was written substantive provisions?
In substantive provisions of the judgment it satisfied the requirements of the taxpayer, and dismissed additional charging of VAT and income tax.
But it's not the end of story. Dyslexia seems, is contagious and is transmitted through the judicial acts. Just a couple of months to appeal the decision wrote
The court dismissed the arguments of the company and recognized that the controversial transaction does not meet the criteria of controlled transactions, and in this connection the Inspection legitimately controlled the compliance of prices in the transaction.
We’re making our bets on the cassation…
Photo Reena Mahtani