VS did not allow tax to collect the paid subsidy under the pretext of overdue advance payments

Court reminded that the subsidy is subject to return in case of establishment of the fact of distortion by her recipient of data reportings the individual account and that during a pandemic the term of payment of advance payments was prolonged that excluded emergence of a tax shortage One of experts considered that the tax authority excessively widely interpreted the concept "shortage" for granting a subsidy. The second noticed that in definition of VS the direct legal position on qualification of a shortage by results of payment of advance payments and payments, paid after the tax period is not expressed. Supreme...