Recovery of VAT on Replacement of Debtor's Assets

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Abstract

The purpose of the research. The article examines the problems of legal and tax practice of VAT recovery by the receiving party when replacing assets of a bankrupt debtor as a legally regulated process of transferring property from the debtor to a joint-stock company. The specific practice of the procedure of VAT recovery by the receiving joint-stock company when replacing assets, transferring pledged property and tangible assets off-balance sheet is analyzed. Conclusions. Judicial resolution of tax consequences of VAT recovery in case of asset replacement of a bankrupt debtor obliges the receiving joint-stock company to make reasonable accounting and tax decisions on VAT refund from the budget.

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About the authors

Natalia V. Ruban-Lazareva

Financial University under the Government of the Russian Federation; Plekhanov Russian University of Economics

Author for correspondence.
Email: rubanlazareva@mail.ru
ORCID iD: 0000-0002-3110-1539
SPIN-code: 7035-6845

Dr. Sci. (Econ.), Professor of the Department of Taxes and Tax Administration; Professor of the Department of State and Municipal Finances

Russian Federation, Moscow; Moscow

References

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