Alexander Shemiatkin participated in the discussion of current tendencies of tax and customs disputes consideration in the Supreme Court

June 8, 2019

Alexander Shemiatkin, Partner at , delivered a speech at the II International Scientific and Practical Conference «Court proceeding of tax and customs disputes: problems, challenges, priorities»,
which was held on July 4-5 in the Cassation Administrative Court as a part of the Supreme Court.

In his speech Alexander raised the urgent issue of penalties for late registration of tax invoices. Having analyzed the norms of tax legislation, he drew attention that the taxpayer objectively has the opportunity only to send the tax invoice to the register, but he does not perform actions, which make a registration and can’t bear responsibility for it.

Underlining the necessity of unified and clear approach to the application of relevant tax-legal norms, their certainly, clarity and unambiguousness, Partner at expressed an opinion that the courts should admit that the taxpayer generally can’t be brought to responsibility for late registration or even absence of registration of tax invoice.

Presentation with Alexander Shemiatkin speech is available by the link .