Russia vs Mazda Motors, October 2015, Supreme Court, Case No. А40-4381/13

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A Russian subsidiary of the Mazda Motors Group had been claiming losses.

Following an audit the tax authorities concluded that losses for FY 2009, was due to overstatement of the purchase prices of Mazda cars. An assessment was issued where the pricing was determined using the Resale Price Method, resulting in additional income of 1,362,172,034 rubles.

The Arbitration Court held in favor of the tax authorities and this decision was upheld by the Arbitration Court of Appeal.

The decision was then appealed to the Supreme Court.

The Supreme Court denied the appeal and upheld the decision of the Arbitration Court.

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RSC Mazda A40-4381-2013_20151014


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