Статья доступна только для подписчиков на электронную версию журнала "Налоговед"
Ключевые слова: «необоснованная налоговая выгода» – «счет-фактура» – «контрагент» – «налоговый вычет» – «принципы налогообложения»
E.V. Goleva
On the ‘split-up’ of business operations and
the certainty principle: unjustified tax benefit
revisited
Tax authorities, supported by courts, quite often groundlessly
deny taxpayers the right to expenses and deductions under specific
VAT invoices of a counterparty, without questioning the rest of
the supplies under the same contract. The author considers such
approach to lack logic
Key words: unjustified tax benefit – VAT invoice – counterparty – tax deduction
