ML Advises on the Issues of Use of a Rare Mechanism of Tax Collection

As part of the collaborative dispute resolution practice and tax law practice the ML team provided the consultations to the client on the use of a rare mechanism of tax collection, involving the recovery of the tax in court not from a taxpayer, but from other persons. It shall be noted that the practice of application of the relevant provisions of the tax law has not yet been developed, and this category of the disputes is new for the Russian courts.