Recovery of VAT on Replacement of Debtor's Assets
( Pp. 231-234)
More about authors
Natalia V. Ruban-Lazareva
Dr. Sci. (Econ.), Professor of the Department of Taxes and Tax Administration, Professor of the Department of State and Municipal Finance; Plekhanov Russian University of Economics
Financial University under the Government of the Russian Federation; Russian University of Economics named after G.V. Plekhanov
Moscow, Russian Federation; Moscow, Russian Federation
Financial University under the Government of the Russian Federation; Russian University of Economics named after G.V. Plekhanov
Moscow, Russian Federation; Moscow, Russian Federation
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.
How to Cite:
Ruban-Lazareva N. V. Recovery of VAT on Replacement of Debtor's Assets // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2025. Vol. 21. № 1. P. 231-234. (in Russ.) DOI: 10.33693/2541-8025-2025-21-1-231-234. EDN: XPQKKW
Reference list:
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.
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.
Keywords:
asset replacement, debtor, bankrupt, VAT, practice, society..
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