The use of sanctions as a mitigating factor in tax decisions is becoming a common practice.
Arbitration courts have begun to take sanctions into account as a mitigating factor when imposing tax fines.
Moreover, as RBC writes, the company may not be on the sanctions list.
Tax authorities have increasingly begun to agree that anti-Russian sanctions against individuals and companies are a mitigating circumstance when deciding on fines.
This factor helps to reduce the amount of the penalty and is found in court decisions, lawyers emphasize.
Experts say that several existing relevant decisions may indicate the formation of a certain practice in arbitration courts.
According to Yegor Burakshaev, senior tax lawyer at ASB Consulting Group, tax authorities practice reducing fines in the context of Western restrictions without the taxpayer being on the sanctions list.
