Recovery of VAT on Replacement of Debtor's Assets
- Autores: Ruban-Lazareva N.V.1,2
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Afiliações:
- Financial University under the Government of the Russian Federation
- Plekhanov Russian University of Economics
- Edição: Volume 21, Nº 1 (2025)
- Páginas: 231-234
- Seção: 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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Resumo
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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Sobre autores
Natalia Ruban-Lazareva
Financial University under the Government of the Russian Federation; Plekhanov Russian University of Economics
Autor responsável pela correspondência
Email: rubanlazareva@mail.ru
ORCID ID: 0000-0002-3110-1539
Código SPIN: 7035-6845
Dr. Sci. (Econ.), Professor of the Department of Taxes and Tax Administration; Professor of the Department of State and Municipal Finances
Rússia, Moscow; MoscowBibliografia
- Zubkova M. N., Batalov R. E. Replacement of debtor's assets in the procedure of external management // Eurasian Law Journal. 2023. № 1(176). pp. 187–188. doi: 10.46320/2073-4506-2023-1-176-187-188.
- Paskhin M. V. Replacement of debtor's assets: a rudiment or forgotten opportunities? // Young Scientist. 2024. № 4(503). pp. 324–330.
- Moroz V. V. V. V., Fursikova A. K. Problems and directions of improving the order of calculation and payment of tax on profit of organizations by tax agents // Problems of Economics and Legal Practice. 2024. V. 20, № 1. pр. 217–224.
- Dekanova D. R., Horuzhiy V. I. Modern approaches to the forecasting of income tax revenues of organizations in the Russian Federation// Problems of Economics and Legal Practice. 2024. V. 20, № 1. pр. 225–229.
- Smirnova E. E. E., Kadykova V. V. Assessment of the effectiveness of tax benefits for organizations: regional aspect // Problems of Economics and Legal Practice. 2024. V. 20, № 1. pp. 211–216.
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