It contains similar findings – implementation Oil is taxable at a rate of 18%. Reinforcing its position, the inspection also referred to the Resolution of the Federal District of the Moscow 31.08.2007 KA-A40/6886-07 rendered on the dispute, which dealt with similar legal rules. In this case, the court concluded that the agreements with the governments of Moldova, Azerbaijan, Georgia and Armenia, grant exemptions from paragraph 1 of Art. 164 of the Tax Code, resulting in a tax rate of 0% VAT on export of natural gas in these countries do not apply. Consequently, sales of natural gas in this country is taxed at the generally established rate of 18%. Despite some significant flaws in the decision to deny reimbursement of VAT (for example, in the opinion of the inspection sale of oil in this case should be taxed at a rate of 18%, as a realization of the Russian Federation on the basis of paragraph 1 of Art.
146 Tax Code), the totality of the arguments made serious thinking. Analysis of arguments Inspection for VAT refunds (export) of choosing the tactics of advancing the interests of the client on such a complex subject like VAT (export), we first of all, try to separate the arguments of the inspection of their persuasive force. Indeed, Section 1, Art. 146 of the Tax Code indicates that the object of taxation are transactions of goods (works, services) in Russia. But at the same station. 147 of the Tax Code provides that the territory of the Russian Federation recognized the place of sale if the goods are in in Russia, while not shipped and not shipped, or merchandise at the start of shipment or transportation in the territory of the Russian Federation. Therefore, any export operation is a realization in Russia and the object of taxation for VAT purposes. But this does not mean that the VAT rate (exports) 18% is automatically applied in all cases, the implementation of the Russian Federation, as the Tax Code provides st.164 application different rates for operations that are subject to taxation under the VAT.
Thus, this argument is based on inspection of logical fallacy and misrepresentation of the Tax Code. Further, during the preparation of the legal position, we noted that the agreement with the Kyrgyz government does not set any object of taxation, no tax base or rate of any other mandatory elements of taxation. Consequently, the use of only one agreement with Kyrgyz Government does not provide legal grounds for determining the rate of VAT. The most important argument in this situation, we saw a reference to the tax authorities need to apply international standards and their prevalence