The most important court decisions on tax disputes - 2022 - rate 9900 rubles. from KonturSchool, training, Date: November 29, 2023.

Landmark court decisions for 2022. Conclusions and recommendations for reducing company risks

10:00–11:30

Unjustified tax benefits and economic justification of expenses:

• Unjustified tax benefit.
• Distortion in tax accounting, business purpose and priority of substance over form using the example of court decisions.
• Economic justification of expenses (income tax).
• Latest trends in judicial practice under Art. 252 NK.

11:45–13:00

Income tax:

• Write-off of accounts receivable and accounts payable for income tax.
• Accounting for receivables in expenses.
• Write-off of receivables in future periods.
• Income in the form of accounts payable.

14:00–15:30

Rent, capital investments and VAT:

• Complex issues of tax accounting of leases in court decisions.
• Expenses for permanent improvements to the leased property.
• Transferring VAT deductions to future periods: what court practice says.
• Controversial issues of VAT: examples of court decisions.
• VAT deduction on capital investments: legal positions of the courts.
• Controversial issues of accounting for fixed assets and capital investments in judicial practice.

15:40–17:00

Loans, correction of errors in tax accounting:

• Correcting errors in tax accounting.
• Practice of accounting for expenses of previous years in the period of their discovery, without submitting adjustments.
• Judicial practice on investment (long-term) intra-company loans.
• Write-off of intracompany loans.
• Interest-free loans.

The recording of the lecture is published on the website within 3 working days after the online event.

Online test
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