employee
Russian Federation
The article is devoted to the analysis of the possibility of diversifying entrepreneurial risks into several business units without the prevailing motive of tax savings. The lack of clear criteria for classifying business fragmentation does not allow for a uniform decision on the presence or absence of non-compliance with tax legislation, since initially business registration is not created for the sake of paying taxes, and, therefore, pursues the goal of maximizing profits without focusing on taxes. However, any activity must be carried out within the framework of the current legislation in compliance with the framework established by law, including within the framework of the application of special tax regimes.
business segmentation, business purpose, unjustified tax benefit, simplified taxation regimes, tax disputes
1. Nalogovyy kodeks Rossiyskoy Federacii (ch. 2) ot 19.07.2000 № 166-FZ (red. ot 29.12.2022) (s izm. i dop., vstup. v silu s 01.01.2023) // Rossiyskaya gazeta. № 117. 05.08.2000.
2. Pis'mo FNS Rossii ot 28.12.2023 № KV-3-14/17445@
3. Opredelenie Konstitucionnogo suda Rossiyskoy Federacii ot 04.07.2017 № 1440-O.
4. Pis'mo FNS Rossii ot 18.10.2024 № SD-4-2/11836@ «O napravlenii rekomendaciy po primeneniyu nalogovoy amnistii drobleniya biznesa v forme voprosov i otvetov». DOI: https://doi.org/10.12809/ajgg-2022-579-oa
5. Obzor praktiki primeneniya arbitrazhnymi sudami polozheniy zakonodatel'stva o nalogah i sborah, svyazannyh s ocenkoy obosnovannosti nalogovoy vygody, utv. Prezidiumom Verhovnogo suda RF ot 13.12.2023.
6. Postanovlenie Plenuma Verhovnogo suda RF ot 21.12.2017 po delu № 53 «O nekotoryh voprosah, svyazannyh s privlecheniem kontroliruyuschih dolzhnika lic k otvetstvennosti pri bankrotstve», pp. 3, 4, 9.
7. Postanovlenie Arbitrazhnogo suda Povolzhskogo okruga ot 29.11.2019 po delu № A06-8005/2018.
8. Postanovlenie Arbitrazhnogo suda Vostochno-Sibirskogo okruga ot 15.10.2018 po delu № A19572/2018.
9. Postanovlenie Arbitrazhnogo suda Severo-Zapadnogo okruga ot 19.03.2020 po delu № A1318722/2017.
10. Postanovlenie Pervogo arbitrazhnogo apellyacionnogo suda ot 12.09.2018 po delu № A4330339/2017.
11. Postanovlenii Arbitrazhnogo suda Povolzhskogo okruga ot 29.11.2024 po delu № A49-5539/2022.
12. Postanovlenie Arbitrazhnogo suda Ural'skogo okruga ot 08.11.2024 po delu A47-7496/2023.
13. Pis'mo FNS Rossii ot 18.10.2024 № SD-4-2/11836@ «O napravlenii rekomendaciy po primeneniyu stat'i 6 Federal'nogo zakona № 176-FZ» (vmeste s «Rekomendaciyami po primeneniyu nalogovoy amnistii drobleniya biznesa»).
