The Higher Arbitration Court on prohibition of primary instruments reclamation during desk audit

Starting from January 1, 2007 a new edition of the art. 88 of the Tax Code of the Russian Federation limited taxation authorities’ rights for reclamation of documents being a ground for tax calculation and payment (Decree of the Presidium of the Higher Arbitration Court of the Russian Federation of 11.11.2008 № 7307/08).