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Rozhentsov Nikita
Advocate, Advisor of Criminal Law and General Practice. Project curator.
Education

Ural State Law Academy, specialty "Lawyer".

Certificate of tax consultant.

Competence

Nikita is a full member of the Chamber of Tax Consultants. As an advocate, he specializes in protecting clients during tax audits, investigations and legal proceedings on tax crimes.

As a general practitioner, Nikita oversees projects in the field of intellectual property rights and business reputation protection, compensation for damages caused by non-contractual liability, as well as in the field of administrative, investment, antimonopoly, tax, corporate and labor law. In implementing specific projects, Nikita directly advises and represents the interests of clients, as well leads the activities of working groups.

Nikita is responsible for the firm's interaction with the Scientific and Educational Centre of O.E. Kutafin Moscow State Law University, regularly participating in scientific and educational events aimed at integrating science and practice in the field of criminal law.

Experience

Prior to joining Alliance Legal CG, Nikita acquired the wide range of experience in legal support of business processes, working in the legal department of a large pharmaceutical company.

Publications
14 сентября 2023 г.
"The position of the Federal Tax Service of Russia: the settlement agreement on the tax dispute is uncompromising." Nikita Rozhentsov for "Economics and Life. Lawyer".
​The professional journal "Economics and Life. Lawyer" published a commentary by Nikita Rozhentsov, lawyer, criminal law and general practice advisor at Alliance Legal CG.
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23 августа 2023 г.
"Criminal Law. Development Strategy in the XXI century" Moscow State Law Academy - scientific article by Nikita Rozhentsov.
In the scientific and educational book "Criminal Law. Development Strategy in the XXI century" Moscow State Law Academy. O. E. Kutafin published an article by Nikita Rozhentsov, lawyer, advisor of criminal law and general practice of Alliance Legal CG.
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5 июля 2023 г.
"Criminal cartel: topical issues of practice". Nikita Rozhentsov for "Competition and Law".
The damage to the country from anti-competitive agreements is estimated at billions of rubles annually. However, few are prosecuted for such crimes. The professional journal "Competition and Law" published the article by Nikita Rozhentsov, a lawyer, advisor to the criminal law practice of Allliance Legal CG, "Criminal Cartel: Actual Issues of Practice". About the reasons for the current situation, in which Art. 178 of the Criminal Code of the Russian Federation actually turns out to be unclaimed, you can read on the pages of the publication "Competition and Law".
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29 мая 2023 г.
Moscow State Law Academy Conference “Debatable practice of application of the criminal law".
Alliance Legal CG later Nikita Rozhentsov spoke at the scientific and practical conference “Debatable practice of applying the criminal law" at the the Orenburg Institute (branch) of Moscow State Law Academy named after Kutafin in the framework of cooperation with the "Research and Educational Center for the Application of Criminal Law".
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19 мая 2023 г.
Bloggers and criminal risks. Alliance Legal CG lawyer Nikita Rozhentsov for "RBC pro".
There are criminal and legal risks in any business activity. Bloggers who have opened individual entrepreneurs and LLCs do not always take them into account. Lawyer Nikita Rozhentsov (Alliance Legal CG) spoke about the risks entrepreneurial-bloggers should be aware of and how to prevent them.
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7 апреля 2023 г.
V Business Conference "Criminal Liability of Heads of Organizations, Business Owners and Participants of Startup Projects".
Alliance Legal CG lawyer Nikita Rozhentsov - speaker of the event.
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30 марта 2023 г.
“In Russia, tax liability will be mitigated.” Lawyer Nikita Rozhentsov for RBC pro.
There has been a thaw in relations between the tax authorities and entrepreneurs. Liability for some criminal offenses can be avoided by paying debts.
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20 января 2023 г.
Nikita Rozhentsov at the MSLA Annual International Conference "Criminal Law: A Strategy for Development in the 21st Century"
Lawyer Nikita Rozhentsov gave a presentation on the relationship between law and practice in criminal cases of restriction of competition (cartels).
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5 декабря 2022 г.
Awards ceremony for the best legal advisers! Pravo300
Alliance Legal CG was recognised in the national legal ranking Pravo300 on 2 December.
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3 декабря 2022 г.
"How to make the most of business incentives. Checklist". Nikita Rozhentsov for RBC Pro
In a crisis, the state provides a variety of support measures for entrepreneurs. Some are sceptical about them or are convinced that help is not available to everyone. Lawyer Nikita Rozhentsov (Alliance Legal CG) explains what opportunities are available now
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2 декабря 2022 г.
Nikita Rozhentsov took part in the Kutafin Readings session on criminal law
Nikita gave a presentation on the relationship between the law and practice in criminal cases of breaches of health and safety rules in construction and other works.
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6 июня 2022 г.
"The Tax Office considers the expense of the manager to be too high. What to be done". Nikita Rozhentsov for RBC.Pro
There are situations when a company receives a multi-million extra charge for profits tax because the Federal Tax Service has decided that the manager's expenses were overstated. How to avoid an unfounded claim," says Nikita Rozhentsov.
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21 апреля 2022 г.
The Duma today: replacing judges, personal brands and "landing". Nikita Rozhentsov and Yunona Sizykh for Pravo.ru
On 20 April, the Duma passed in third reading a whole series of bills considered the day before in the second reading. The second reading passed a novelty on the replacement of judges in civil proceedings. In the first reading the norms on brand registration for individuals.
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19 апреля 2022 г.
"Seven cases where business defended business reputation". Nikita Rozhentsov commented for Pravo.ru
In a review, a veterinarian said that the drug did not work, a website owner published bad reviews about an employer, and a journalist on air called the society's results "bullshit". In all cases, the firms were able to prove that the information was defamatory and obtain a retraction. Companies do not often take such cases to court and rarely win. Find out more about the disputes that ended in business victories in Pravo.ru's selection.
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7 апреля 2022 г.
"Tax breaks introduced for inventions and know-how". Nikita Rozhentsov for Pravo.ru
Lawyers note the predictable positive effect of the measures considered by the State Duma and their relevance in the crisis period. Tax breaks can help saturate the Russian market with domestic franchises and brands to replace foreign ones that have left.
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6 апреля 2022 г.
"State Duma innovations: citizenship, mantles and transport support". Comments for Pravo.ru
At a plenary session on 5 April, the State Duma considered several dozen bills in their first, second or third readings, while two were withdrawn. In addition, the deputies ratified a number of international agreements. Among the initiatives considered were a partial waiver of auditing non-public JSCs, the unification of rules on bank guarantees for tenders, as well as a simplified procedure for obtaining Russian citizenship. Article with comments by Nikita Rozhentsov and Yunona Sizykh.
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28 марта 2022 г.
"Real estate and securities transactions in the wake of anti-Russian sanctions". Nikita Rozhentsov
In March 2022, new rules came into force for transactions by Russian residents with foreign entities that are linked to "unfriendly" states
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14 марта 2022 г.
"Changes in the CPC which have affected criminal cases of tax crimes. What does it mean for business?" Rusbase
On 9 March, the President of the Russian Federation signed Federal Law No 51-FZ "On Amendments to Articles 140 and 144 of the Criminal Procedure Code of the Russian Federation". Nikita Rozhentsov, adviser to the legal practice department of Alliance Legal Consulting Group, an expert in business, corporate and tax law, talks about the implications for business of the innovations proposed by the government.
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23 февраля 2022 г.
"From start-up to the big leagues: the main legal mistakes of fast-growing companies". Nikita Rozhentsov for Rusbase
A successful start-up is always the result of the synergy of several interrelated areas. Focusing on a business idea, young entrepreneurs often do not pay attention to the legal side of the business, which may lead to negative consequences in the future, up to the loss of the project. Nikita Rozhentsov, counsel at the legal practice department of Alliance Legal Consulting Group, an expert in business, corporate and tax law, will talk about the main legal mistakes made by fast-growing start-ups.
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9 декабря 2021 г.
"What is tax immunity. Explained in simple terms". Nikita Rozhentsov for the "Firm's Secret"
Tax immunity is an exemption for individuals or organisations from the obligation to pay taxes, provided for by the rules of law.
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18 ноября 2021 г.
"Business tax stability - over?" Znak.com
Nikita Rozhentsov's article on the courts' pivotal decision for mining companies
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30 сентября 2021 г.
Disputes over the determination of the object of MET taxation in the mining industry. Pravo.ru conference
Nikita Rozhentsov made a speech at the Tax Policy and Tax Disputes 2021 conference.
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20 августа 2021 г.
"How to make a loan for a company". Nikita Rozhentsov for General Director
How to properly draw up a loan for a company from a physical person of the director who is the founder of this company and a non-founder. How to account for this loan in accounting and tax accounting, what interest for the use of the loan should be indicated.
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18 августа 2021 г.
"The Federal Tax Service is preparing to offer businesses a single tax payment". Nikita Rozhentsov for Expert.Ural
The Federal Tax Service has begun preparations for the introduction of a single tax payment mechanism for businesses.
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21 июля 2021 г.
"Business takeover sector prescribed reform". Commented by Nikita Rozhentsov for Dolg.RF
Affiliation is replaced by interconnectedness, and co-financing the purchase of a shareholding can be challenged.
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14 мая 2021 г.
A single tax payment. Publication by Nikita Rozhentsov for Arbitration Practice
A draft under consideration in the State Duma suggests that from 1 January 2022 companies and sole proprietorships will be able to use the single tax payment. Nikita Rozhentsov, senior consultant in Alliance Legal Consulting Group's legal practice department, explains the details.
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9 февраля 2021 г.
"How to check before buying an apartment in a historical building?" Commentary by Nikita Rozhentsov for Domofond.ru
I want to start investing in real estate. There is an opportunity to buy an old property, renovate it and rent it out or sell it. How do I check the reliability of the property? How do I find out if it is on the state-protected register and, as a consequence, if redevelopment is possible there? How to make a proper valuation of the property?
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15 декабря 2020 г.
"Disputes over determining the object of MET taxation." Nikita Rozhentsov for "AG"
The application of mineral extraction tax (hereinafter - MET) in the mining regions of Russia causes a number of problems for both taxpayers and tax authorities due to different interpretations of the norms of the Tax Code of the Russian Federation. The most debatable practical issues include the concept and definition of the type of mineral. By the example of cases on contestation of decisions related to severance tax which have been considered for a recent period of time by arbitration courts of the Chelyabinsk region of the Ural Federal District, the author analyses law enforcement practice and formulates a number of essential conclusions. Article by Nikita Rozhentsov for the "Advocate newspaper"
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14 декабря 2020 г.
Tax Accounting under Contracts of Personal Income in 2021. Article by Natalia Fedorova and Nikita Rozhentsov
Companies often conclude contracts of a civil law with private persons: in this case it is possible to save a good deal on expenses. However, it will not be possible to avoid taxes and contributions completely, even in this case. Nikita Rozhentsov and Natalia Fedorova from Alliance Legal CG explained in detail what taxes are to be paid when working under agreements of civil law in 2021.
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30 ноября 2020 г.
"Is the bank's refusal to restructure the debt lawful and can this be contested in court?" General Director
Comment by Nikita Rozhentsov in the Chief Executive Officer magazine on the legality of the bank's refusal to restructure its debt.
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2 октября 2020 г.
"Accusations of artificial crushing: five tips for the taxpayer". Report by Nikita Rozhentsov at the Pravo.ru conference
Some businessmen beware of company affiliates - they believe that because of this, they will certainly get additional taxes. But interdependent companies are not in themselves a sign of unjustified tax benefit. Other entrepreneurs, on the contrary, cannot temper the "financial appetite" and stop risky plans in time. How to find the "golden mean", said Nikita Rozhentsov, Senior Consultant at the Department of Legal Practice and Project Curator at Alliance Legal CG.
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30 сентября 2020 г.
"Fiscal Marathon". Nikita Rozhentsov for Kommersant
Commentary by Nikita Rozhentsov in Kommersant - St. Petersburg.
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29 сентября 2020 г.
Announcement of the conference Pravo.ru "Tax policy and tax disputes - 2020" with participation of Nikita Rozhentsov
Nikita Rozhentsov will speak at the Pravo.ru conference on September 30 with the theme "Accusations of fake splitting of business: top 5 recommendations to the taxpayer".
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7 сентября 2020 г.
"Rules of thin capitalization and judge-oppositioner: new disputes in the Supreme Court". Nikita Rozhentsov for Pravo.ru
On September 7-11, the Economical Board will deal with the issue of applying the rules of thin capitalization, and the Administrative Disputes Board will consider the status of the retired judge who was carried away by opposition rallies. Among other issues planned by the Supreme Court is how to interpret the concept of "economic activity" and how to understand whether a foreign company has been liquidated. Nikita Rozhentsov comments for Pravo.ru
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26 июня 2020 г.
"New rules for working on The tax system: the appearance of aid in the absence of aid". Nikita Rozhentsov's comment for "Fintolk"
The government is discussing a plan to restore the country's economy after the crisis caused by the coronavirus. One of the details of this plan is to change the rules of the simplified tax system. "Fintolk" has figured out what will change and for whom, and most importantly, whether it's good or bad. Comments Nikita Rozhentsov, senior consultant at Alliance Legal CG's Legal Practice Department.
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9 июня 2020 г.
"Investigator's mistakes: when they stop the tax evasion case". Commented by Nikita Rozhentsov
Entrepreneurs must pay taxes. But they also need to know how tax evasion cases are investigated. After all, many officials, human rights activists, lawyers, including top state officials, have been talking about unjustified criminal prosecution of businessmen for many years. The "foundation" of the criminal case is an indictment. If there are significant flaws in it, the case may be returned for further investigation or even terminated. Incorrect calculations, wrong documents, formal rulings - lawyers told about the most frequent mistakes of the investigation.
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3 июня 2020 г.
"New Classification of Types of Economic Activity (OKVED). What business is willing to do to get benefits, and what risks it runs"
Unexpectedly for many, OKVED has acquired a new, crucial role. The Inspectors are not hiding their satisfaction: for many years they have been trying to ensure that the formal codes reflect real activities. Desperate business is ready for extreme measures. Rozhentsov Nikita comments
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1 июня 2020 г.
"Going to the police is an excuse to declare a case insured". Nikita Rozhentsov for Pravo.ru
Is it legal for an insured under KASKO insurance to claim compensation if he has not seen the accident perpetrator, but has fixed the scratches in the police? What will be the impact on the payment of the ruling refusing to initiate criminal proceedings? What if the police did not find deliberate damage to someone else's property? The Supreme Court has answered these questions.
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21 мая 2020 г.
"What happens if you sign up for a boss? Explained by a lawyer and a handwriting expert". Banks Today
Some managers allow their employees to sign for them if the need arises. However, then such a manager can transfer responsibility for the signed document to his subordinate - bringing him to criminal responsibility. The lawyer and the expert in handwriting have told to us, why the personal signature is so important and what will be if someone else puts it. An article by Nikita Rozhentsov and Sergey Ovechkin for "Banks Today".
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1 мая 2020 г.
"Legislative novelties - which comes into force in May". Pravo.ru
In May, citizens are waiting for an experiment in the use of electronic labor documents, as well as the abolition of commissions for the transfer of a certain amount through the fast payment system. Legal entities and officials should be wary of administrative responsibility for unauthorized conversion of premises in apartment buildings. Lending organizations will be reimbursed for the lost income on mortgages. And regional ombudsmen will be able to refuse to testify.
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14 апреля 2020 г.
"It's impossible to compensate for everything and everyone." Rozhentsov Nikita about exemptions for business
Insurance companies are not going to pay for the forced production downtime to small and medium-sized businesses. Moreover, in the near future, in the policies of Russian entrepreneurs who reinsurance risks abroad, there may appear a clause on the exclusion of any risks associated with coronavirus. Such clause has already been approved by London insurance market Lloyd's. Nikita Rozhentsov, Senior Consultant at the Legal Practice Department of Alliance Legal CG, comments.
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31 марта 2020 г.
“Deferral is not an exemption from tax obligations." Alliance Legal expert for Federal Press.
March 25, 2020 Russian President Vladimir Putin made an appeal to the citizens of Russia in connection with the situation associated with the epidemic of coronavirus in the world. The President of the Russian Federation noted that in the near future additional steps will be taken, aimed not only at ensuring social protection of citizens, preserving incomes and jobs, but also at supporting small and medium-sized businesses. Nikita Rozhentsov, senior consultant at the Department of Legal Practice, Alliance Legal CG, will tell, how the innovations will work.
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13 марта 2020 г.
"Criminal law risks of business fragmentation." Announcement of the event with Rozhentsov Nikita
Nikita Rozhentsov, Senior Consultant at the Legal Practice Department of Alliance Legal CG, will speak at the II Scientific and Practical Seminar "Tax Torts", Moscow State Law Academy, 27 March 2020.
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12 марта 2020 г.
"Control over the value of real estate in transactions of sale and purchase by the tax authorities". Nikita Rozhentsov comments
It is not uncommon for parties to intentionally understate the value of an alienated object (be it an apartment, a house or a non-residential premises) when entering into a real estate purchase and sale agreement. Comments Rozhentsov Nikita for Investment appraisal.
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31 января 2020 г.
"Hide behind the liability of insurance policy." Expert commentary for "Kommersant".
One of the trends in the Russian law and order today is the strengthening of pro-creditor positions.The responsibility of company executives for the steps taken is growing, and accordingly, liability insurance policies for members of governing bodies of legal entities are becoming more popular.The problem is the uncertainty of the legal qualifications of this insurance product. Comment by Nikita Rozhentsov, Senior Advisor of Alliance Legal CG Legal Practice, for "Kommersant" business publication.
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29 ноября 2019 г.
"Collection of losses related to tax evasion." Publication of Nikita Rozhentsov on Pravo.ru.
One of the most notable trends in the law enforcement practice over the last few years has been the recovery of tax losses from company executives. Since cases of bringing to justice top managers who are members of corporate governance bodies have become much more frequent in recent years (especially after the adoption in 2013 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation № 62 on the collection of losses), a significant amount of both the cases themselves and the legal issues discussed in them has accumulated. Nikita Rozhentsov, Senior Consultant at the Legal Practice Department of Alliance Legal Consulting Group, will talk about whether tax planning can become the basis for recovery of losses from the top manager in favor of the company.
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27 сентября 2019 г.
"Pravo.ru". "Liability of top managers of a company: recovery of losses, subsidiary and criminal liability".
Nikita Rozhentsov, Senior Consultant of Alliance Legal CG, spoke at the conference "Pravo.ru". Recovery of losses related to non-payment of taxes. Can tax planning be a basis for the recovery of losses from the top manager in favor of the company?
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26 сентября 2019 г.
"Tax Policy and Tax Disputes - 2019". Nikita Rozhentsov - speaker of the conference Pravo.ru.
Dealing with the statute of limitations for tax cases. Why did the draft resolution of the plenum of the RF Armed Forces actually cancel the statute of limitations, and why is it so worrying business? Nikita Rozhentsov, Senior Consultant, Legal Practice Department, Alliance Legal CG at the conference Pravo.ru.
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1 июля 2019 г.
"What will result in the abolition of the statute of limitations for tax crimes?" Alliance Legal CG for E-XECUTIVE.RU
What are the consequences for legal entities if this innovation will be accepted? Nikita Rozhentsov, Senior Consultant, Alliance Legal CG Legal Department, for business journal E-XECUTIVE.RU.
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27 июня 2019 г.
"The purchase of "Gorelektrotrans" work-wear was suspended in St. Petersburg,. Alliance Legal CG for "Business Petersburg".
Nikita Rozhentsov, Senior Consultant, Alliance Legal CG Legal Department for business journal "Business Petersburg". The Board of the Federal Antimonopoly Service in St. Petersburg suspended state procurement of work-wear for "Gorelektrotrans". The Office received a complaint from "Ivanovo textile company". The manufacturer claims that the carrier unreasonably rejected their application, and the State Unitary Enterprise says that the company did not provide all the documents.
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16 ноября 2018 г.
“The Supreme Council decided what to consider as“ abuse of the right ”in rent.” Alliance Legal CG for "PRAVO.ru".
The Pravo.ru information and legal portal posted a comment by Nikita Rozhentsov, Senior Consultant at the Department of Legal Practice Alliance Legal CG, in an article on the topic: “The Supreme Council decided what to consider as“ abuse of the right ”in rent.”
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25 октября 2018 г.
"Signs of dependence in the case of additional tax assessment". Alliance Legal CG for PRAVO.ru.
The article by Nikita Rozhentsov, Senior Consultant, Alliance Legal CG Legal Practice Department for PRAVO.ru legal portal on the topic: Signs of dependence in the case of additional tax assessment.
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28 сентября 2018 г.
Alliance Legal CG at PRAVO.ru conference “Tax Policy and Tax Disputes - 2018”.
September 28, Senior Consultant of the Department of Legal Practice Alliance Legal CG Nikita Rozhentsov spoke at Pravo.ru conference “Tax Policy and Tax Disputes - 2018”.
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10 апреля 2018 г.
Publication of the Senior Consultant of the Department of Legal Practice on the legal portal PRAVO.ru
The legal portal PRAVO.ru published an article of the Senior Consultant of the Legal Practice Department of Alliance Legal CG, Nikita Rozhentsov, on the topic "Article 54.1 of the Tax Code: game by new rules or repetition - the mother of the doctrine?"
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1 декабря 2017 г.
Conference "Development and construction: legal issues" 2017
"What awaits developers and co-developers in 2018, how will the transition to project financing proceed and how much will the price of housing increase for the buyer with the changes in legislation? The participants of the conference "Development and Construction: Legal Issues", organised by Pravo.ru and attended by Nikita Rozhentsov, Senior Consultant at Alliance Legal CG, talked about this.
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18 сентября 2017 г.
"The intricacies of registration: grounds for refusal that you don't know about". Article by Nikita Rozhentsov, Senior Consultant, Legal Department, PRAVO.ru
It is widely believed that 90% of refusals to register information on the founder (participant) or head of an organisation can be explained by formal breaches of the law on state registration of legal entities. But in 2016 special grounds for refusal were added to it. Most directors and founders still do not know them. Therefore, the refusal to register, and the reasons for it, may come as a complete surprise to applicants. Nikita Rozhentsov, senior consultant in the legal practice department of Alliance Legal Consulting Group, will explain how to select the right director or founder (participant) of a company.
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15 сентября 2017 г.
Tax Policy and Tax Litigation Conference 2016-2017
On 12 September 2017, a scientific and practical conference "Tax Policy and Tax Disputes 2017" was held in Moscow, which was attended by the Head of Alliance Legal CG Grishin A.S. and Senior Consultant of Alliance Legal CG's Legal Practice Department Rozhentsov N.S. The conference was organised by Pravo.ru portal
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