Practice of Commercial Court on Questions of Deduction on Value Added Tax
Article of A. B. Panov deals with the analysis of judicial practice. Resolution of tax disputes by courts is a necessary guarantee against violation of rights and legitimate interests of the taxpayers. Author examines the practice of application of a deduction on zero tax rates in realization of goods, exported in export customs regime. Basic criteria and order of application of a zero tax rate on VAT are investigated in the article. Special attention is paid to legal views of the Supreme Arbitration (Commercial) Court of the Russian Federation on problematic questions of the application of a zero rate on the value added tax. Question of rendering a deduction as a result of transportation of goods (oil) through the territory of Russia before its placement under the export customs regime is examined.