Future precedents: January, 2023

On January 25 SKES VS Russian Federation one tax dispute plans to consider the Speech about business LLC "ABITERNO" to Inspectorate of the federal tax service no. 5 for the Krasnodar city concerning the taxation of the income from sales shares in open company during application of the simplified tax system if the payment for it arrived later, during application of OSNO (No. A32-30180/2021). During application of the simplified tax system (from August 10, 2018 to January 1, 2020) the taxpayer founded LLC "SZ "OMEGA SALGIR" (further – open company) with authorized capital of 10 000 000 rub. On account of a contribution to authorized capital the taxpayer brought money and 24 objects of fixed assets (real estate). Part from them...