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"Disputes over determining the object of MET taxation." Nikita Rozhentsov for "AG"
15 декабря 2020 г.

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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Author: Rozhentsov Nikita, Senior Consultant of the Department of Legal Practice, curator of projects

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