Recovery of VAT on Replacement of Debtor's Assets
- Authors: Ruban-Lazareva N.V.1,2
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Affiliations:
- Financial University under the Government of the Russian Federation
- Plekhanov Russian University of Economics
- Issue: Vol 21, No 1 (2025)
- Pages: 231-234
- Section: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/678512
- DOI: https://doi.org/10.33693/2541-8025-2025-21-1-231-234
- EDN: https://elibrary.ru/XPQKKW
- ID: 678512
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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; MoscowReferences
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