It is known that by purchasing any housing, each payer has the right to receive a tax deduction. Citizens who are officially employed and regularly pay taxes, the state undertakes to return 13 percent of the cost of the apartment. However, it should be remembered that the amount should not exceed 2 million rubles.
How can individuals return VAT on new construction or purchase of land, apartments, houses, rooms, shares in the territory of the Russian Federation?
In the case when you purchase a plot for an individual construction of a house or a share, the tax deduction is provided only after a certificate of ownership of the housing is received.
List of actual expenses as part of VAT refundable:
- expenses for the purchase of a residential building;
- for the development of design estimates;
- expenses for the purchase of building and finishing materials;
- for connection to utilities.
If we are talking about acquiring a room or apartment, then the list of actual expenses is as follows:
- expenses for the purchase of an apartment, share, room, housing rights in a house under construction;
- for the purchase of building materials;
- for design and estimate documentation, finishing works.
The deductible expenses for the completion of the purchased house and its finishing are accepted if the fact of unfinished construction or the need for finishing the object is indicated in the contract of sale.
Other grounds for VAT refund
In addition, an individual is entitled to a VAT refund in the following cases:
- Funds spent on medical services, education, charity, additional contributions to the Insurance Fund, payment of pension contributions under a non-state pension provision agreement, etc. VAT refunds will be made at the end of the year when these expenses were recorded.
- It is also possible to recover VAT from a loan. Specifically, it refers to the repayment of interest on a mortgage. The legislation establishes a return on this amount equal to 13%. True, you should know that here there is a need to confirm the fact of expenses, for which you need to save payment documents. If they were lost, then you need to get a certificate from the bank, issued as a payment receipt. But keep in mind that not all banking organizations issue such a document.
A few practical tips for individuals:
- first make sure that you have no problems with reporting, and then apply for a VAT refund;
- make sure that the invoice is drawn up correctly, as if there are inaccuracies, errors, inconsistencies, the tax service will refuse to refund VAT.
Refund
In order for VAT to be returned to individuals when buying an apartment, you must do the following:
- calculate the tax base equal to the value of the property if its price is not more than 2 million rubles;
- draw up a tax return and send it to the appropriate institution;
- file an application for a refund of the amount of tax in favor of the owner.
An application for a VAT refund can be submitted within three years from the moment the right to receive it arises. The tax inspectorate must transfer the due amount within one calendar month. This time period does not include reconciliation by calculation and desk verification of documentation. In case of refusal to refund VAT, experts in tax law will help to appeal the decision of the competent organizations.
In case of an unreasonable negative decision, you can file complaints, provide objections to a higher authority, or influence tax officials by going to court.
Documents required for issuing a return to legal entities
To return VAT to legal entities, you need to perform the following algorithm of actions:
- write an application for a refund indicating the current account;
- if we are talking about companies and entrepreneurs, you need to check all VAT reporting. In the area of increased attention - invoices, tax returns and universal transfer documentation.
If the company has a need to reimburse the overpayment of VAT, you should apply with an application to the inspection. After checking mutual settlements, tax officials will offer to reimburse the amount by transfer to the current account or set it off against future settlements.
It is especially difficult for organizations to receive a refund, as the tax authorities often doubt the validity of the return and carry out a thorough check of documents and financial statements. In such a situation, it is better to seek professional legal advice.
The Tax Free system has been successfully operating in many countries of the world for a long time. Its essence lies in the fact that foreigners who come to the country and buy any goods in it can return VAT on their purchases in this country. How Tax Free will work in Russia and how to take into account the VAT refund, the experts of GNK GK tell.
Federal Law No. 341-FZ of November 27, 2017 introduced a number of amendments to the Tax Code of the Russian Federation. In particular, in ch. 21 added Art. 169.1 - “Compensation of the amount of tax to individuals - citizens of foreign states when exporting goods outside the customs territory of the EAEU. The procedure and conditions for the implementation of such compensation”. Rules Art. 169.1 are effective from January 1, 2018.
Under the new rules, foreigners will be able to return 18% VAT paid by them when purchasing goods in Russia, provided that the purchase amount for one day was at least 10,000 rubles (including VAT). For comparison: in Italy, the VAT rate for a Tax Free refund (depending on the type of purchase) is from 4 to 22%, the minimum purchase value is 154.95 euros. In Greece, the tax rate will be from 17 to 24%; the minimum purchase amount is 50 euros. For purchases in China, you can deduct 17% if the amount is at least 500 CNY (about 4,400 Russian rubles at the moment).
Who will be refunded VAT
Can claim a VAT refund individuals-citizens of foreign countries that are not members of the Eurasian Economic Union (EAEU). At the moment, the EAEU includes 5 countries - Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia. That is, for example, citizens of Belarus will not be able to return VAT. And residents of the states not listed above - yes.
Note! The tax cannot be refunded if a foreign citizen has purchased excisable goods (for example, alcohol-containing, perfumery and cosmetic products, certain types of medicines, etc. - Article 181 of the Tax Code of the Russian Federation).
Another nuance - from the refund amount will be deducted commission for tax refund services.
To whom is VAT refunded?
Sellers of goods purchased in Russia will be able to declare VAT deductible.
But not absolutely everything. Under preferential VAT at a rate of 0%, only those sellers who are officially considered “ retail organizations” and are included in the corresponding list of the Ministry of Industry and Trade (clause 5 of article 169.1 of the Tax Code of the Russian Federation).
The tax can be returned:
directly retail trade organizations (their separate subdivisions);
Tax Free operators operating under agreements concluded with retailers.
Currently, there is no approved list of such organizations. However, there is some information. Thus, according to the draft Decree of the Government of the Russian Federation “On determining the criteria for selecting retail organizations to participate in the value added tax compensation system (“tax free”) and approving the list of locations for participants in the value added tax compensation system (“tax free”), prepared Ministry of Industry and Trade, the deduction will be available for purchases made in stores in Moscow, St. Petersburg, Sochi, Veliky Novgorod, Kaliningrad and Vladivostok.
As for the requirements for sellers, they must be VAT payers and work for at least two years.
How to return VAT to the buyer
The buyer will be able to return Tax Free in the same way as Russians do when shopping in other countries: at the airport when crossing the border in cash or already in their own country (by transfer to an account). To receive compensation, you will need a passport and a special Tax Free check issued by the seller in addition to the cash or cash receipt. This check will be stamped with a customs mark at the checkpoint at the airport. Goods must be exported from the territory of the Russian Federation within three months from the date of purchase, and a year is given to apply for a tax refund.
The form of the check for Tax Free is not legally established. It is drawn up in one copy in any form (including for several purchases made within one day), but must contain a number of mandatory details listed in paragraph 7 of Art. 169.1 of the Tax Code of the Russian Federation, for example, the name and TIN of the seller, the taxpayer of the retail organization, his address, the surname and name of the buyer, his passport details, the amount of VAT, as well as a barcode to compensate for the amount of tax.
How to return VAT to the seller
The VAT paid by the buyer of the Tax Free system is deductible by the seller. In order to receive a deduction, it must be substantiated.
Before October 1, 2018, the seller (operator) must submit to the tax authority a list of documents (receipts) to compensate the amount of tax (indicating information on the payment of compensation to the buyer), as well as information on the size of the VAT tax base and a VAT declaration. The tax authorities explained in more detail regarding the completion of the declaration in their letter No. SD-4-3 / [email protected] from 09.01.2017
So, for the transitional period (until changes are made to the form of the VAT tax return and new codes for types of operations), the Federal Tax Service recommends the following.
The operation for the sale of services to foreign buyers, taxpayers have the right to reflect in section 4 of the VAT tax return, as well as in sections 5 and 6 under code 1011431.
When filling out the purchase book, sales book, taxpayers can use such additional transaction type codes as 35 (drawing up a document (check) for VAT compensation and registering it) and 36 (VAT deductions).
Until amendments are made to section 3 "Calculation of the amount of tax payable to the budget on operations taxed at tax rates provided for by the Tax Code of the Russian Federation" of the VAT tax return, operations for the sale of goods and the application of tax deductions are reflected in line 010 or 020 and line 120 of this section 3 respectively.
The seller can declare the tax deduction within a year, but not from the date of sale, but from the date of VAT compensation.
The services of an operator providing return services are subject to VAT at a rate of 0%.
From October 1, 2018, it is planned to switch to a fully electronic document management, which will involve operators, sellers, the Federal Customs Service and the Federal Tax Service.
So far, on the website of the Global Blue system, the largest international operator of the Tax Free system (operating in 51 countries), the name “Russia” has not appeared in the lists of Tax Free countries. The system only provides VAT refund services to Russians from purchases made in other countries.
How to make a personal income tax refund when buying an apartment? If you intend to receive additional funds for living in new housing, it is important to take into account the conditions under which personal income tax is refunded when buying an apartment.
The so-called property tax deduction according to article 220 of the Tax Code of the Russian Federation can be a good help for a mortgage or even for housewarming at your own expense. The grounds for a tax refund, as well as aspects of obtaining it, are set out in this review.
Tax refund when buying an apartment
When acquiring real estate, both individuals and legal entities have the right to a property deduction. Only for individual taxpayers, the deduction is established for personal income taxes (PIT), and for organizations - for value added tax (VAT), which accompanies such transactions.
Depending on the grounds on which the right to receive a property tax deduction arose, the conditions for obtaining it, as well as the maximum size and procedure for processing documents, are established. Accordingly, the difference also depends on the subject-taxpayer. At the same time, there are a number of restrictions on the provision of this type of deduction, without knowing which you can be denied a tax refund.
Grounds and conditions for the return of personal income tax
The right to receive a property deduction is for taxpayers who are obliged to pay income tax - personal income tax. When making a number of transactions, including when buying an apartment, they can reduce their income, from which this tax is calculated. for the amount of expenses incurred.
The composition of the costs for the purchase and construction of housing, reducing the taxable base, may be included in accordance with Art. 220 of the Tax Code of the Russian Federation the following items of expenditure:
- For the purchase of a residential building, including at the stage of unfinished construction;
- For the development of budget and project documentation;
- For infrastructure - connection to engineering networks and summing up or creating autonomous communications;
- For the purchase of finishing and building materials;
- To pay for the construction and finishing of the facility;
- For the acquisition of rights to equity participation in the new building.
Amount of property tax deduction
There are certain limits on the tax deduction for individuals seeking to reduce the tax base:
- Up to 2 million rubles - when buying or building real estate - houses, apartments, rooms or shares in them, as well as when acquiring a land plot for individual housing construction or with a house located on it;
- Up to 3 million rubles - to pay off interest on a targeted housing loan taken for the purchase or construction of real estate.
The tax rate for personal income tax is 13%, based on this, you can calculate the maximum amount of savings received. Moreover, it should be taken into account that, for example, when purchasing an apartment in a mortgage, you can return 13% of 2 million rubles of its value, that is, 260 thousand rubles, as well as up to 13% of 3 million rubles of accrued interest on the loan - another 390 thousand rubles, that is, the maximum amount received from tax funds can reach 650 thousand rubles.
The tax amount can be returned retrospectively - for the previous three reporting periods or withheld gradually - as taxable income is received until it is withheld in full. The right to a retrospective deduction when buying or building a home or lending for these purposes can be used by pensioners. The tax property deduction for the purchase of land for construction is provided only after the taxpayer receives a certificate of ownership of the constructed house.
Procedure for obtaining a property tax deduction
In order to return income tax, the buyer of real estate can apply to the tax office at any time after the conclusion of the transaction. At the end of the current tax period, or before its end - upon written application to the employer after the purchase or construction, as well as during the repayment of a mortgage loan.
Don't know your rights?
The following documents will need to be attached to the application with the details of your account for receiving a property tax deduction with the IFTS:
- The passport itself and a certified copy of its main pages;
- A completed declaration in the form 3-NDFL (Read more in the article: " How to fill out a declaration (NDFL3) when buying an apartment?" ;
- Help 2-NDFL from the employer;
- An agreement for the sale of an object, or an agreement for equity participation in the construction of an apartment building;
- Title documents for real estate - a certificate of ownership, as well as an act of acceptance and transfer of the object;
- Receipt or receipts on receipt by the seller of payment for the object from the taxpayer;
- A loan agreement (mortgage agreement) indicating the purchase or construction of residential real estate as the purpose of borrowing, a certificate from the bank on interest accrued during the reporting period, receipts and checks for making mandatory payments under the agreement - if you intend to use the deduction for interest on the loan;
- Payment documents for the purchase of building materials and finishing materials - for self-construction;
- A marriage certificate and an application for the distribution of tax deduction funds - when registering housing in joint ownership.
Prepared documents can be personally submitted to the tax inspection department that works with individuals at a new place of residence when moving. This method is good for an immediate check of all papers by a representative of the Federal Tax Service - if something is not in order in them, then you can immediately get clarifications and quickly make corrections. No time for personal visits? It is possible to send the entire package of documents to the tax office by registered mail. There is only one danger: the process will be delayed and if there are shortcomings in the papers, it will be possible to find out about this only after a desk audit - after 3 months. After the end of the reporting period, the income tax refund will be made for the entire year.
There is an option not to contact the INFS directly, but to write an application to the employer with a notification from the tax office about the right to receive a deduction. Then personal income tax will not be deducted to the budget, but will simply be regularly issued to the employee along with the basic salary from the month the relevant application is submitted.
Possible reasons for refusal of income tax refund
A property tax credit will be denied if any of the tax refund conditions are not met. The most common reasons for non-receipt of funds from the budget are:
- The applicant has no taxable income;
- The property tax deduction was already used earlier when buying another real estate object and received it in the maximum amount;
- Real estate transactions outside the Russian Federation;
- Housing was purchased from interdependent persons, the definition of which is contained in Art. 20 and 105 of the Tax Code of the Russian Federation - persons who are related and marital relations, relations between a ward and a trustee or an adopted child and an adoptee, as well as an employee and an employer or immediate supervisor;
- When processing documents and making expenses, third parties appear, for example, if a receipt for the payment of money under a transaction is not issued in the name of the taxpayer, although the apartment itself is registered to him;
- When buying a home, budget funds were used, including maternity capital, federal and regional subsidies, subsidies - there is no deduction for their amount, but own funds invested in the purchase can be exempt from taxation.
There are some nuances in the implementation of the principle of obtaining a property tax deduction "once for one object" - in fact, it does not apply to all situations. So, you can not re-deduct when buying or building real estate, as well as repaying a housing loan. But the deduction for the sale of real estate or its withdrawal for state needs can be provided more than once.
Today, a tax deduction within the established limit can be obtained "pooling" for several objects - the balance of the unallocated limit can be transferred to subsequent acquisitions, but not when paying off the mortgage - it can only be the only preferential one.
Features of granting a tax deduction to spouses
Registration of real estate in the common property of spouses and other family members is not forbidden, but it is necessary to distinguish between: 
- common shared property, upon registration of which the amount of the deduction due is automatically divided in accordance with the shares of family members;
- common joint property, when it is necessary to write an application to the tax office with a decision to distribute the deduction to all owners or in favor of one of them. This decision cannot be changed later.
By the way, when registering housing in joint ownership, if one of the owners has previously used the deduction, or does not have taxable income, the other can receive the entire amount in full. With shared ownership, this is not possible. But the position of the tax authorities on this issue differs, and if one of the spouses has already received a deduction, the second can only approve half of the amount due, since the apartment is registered as joint property. But each taxpayer has the right to appeal this in court and receive a full deduction for the second spouse.
When registering real estate in joint or shared ownership of minors, parents can receive a tax deduction for the share of children. Similarly, the issue is resolved when parents buy an apartment for a minor child - they have the right to take advantage of the full deduction, since they made the transaction at the expense of their own income.
How to refund VAT is one of the taxation problems that companies, entrepreneurs or individuals may face. The root of the problem lies in the tax administration's approach to VAT refunds.
The right to a VAT refund for companies and entrepreneurs arises if the amount of the tax deduction exceeds the amount of tax intended for transfer to the budget system. Citizens can claim a VAT refund when purchasing real estate.
The standard way for all categories of payers is to refund the tax based on the results of a desk audit of the submitted declarations. Companies that over the past three years have replenished the budget with tax payments in the amount of more than 10 billion rubles may demand a refund of tax amounts in a declarative manner. In practice, this procedure is rarely used, since a bank guarantee is required to receive budgetary funds.
If the audit reveals arrears for this type of tax payments, then the company or entrepreneur will be offered to offset payments to eliminate debts to the budget.
In practice, companies can recover VAT in two ways:
1. Tax refund to the current account;
2. Tax offset against future settlements.
Documents required for a return
Before refunding VAT, legal entities must complete the following sequence of actions:
1. Check VAT reporting, if we are talking about entrepreneurs and companies. In the area of special attention are tax declarations, invoices and universal transfer documents.
2. Fill out an application for tax refund indicating the current account.
Companies need to organize separate VAT accounting, otherwise claims for a tax refund will be unfounded, since the tax authorities will not be able to document the amount of tax to be refunded.
If a company needs to return an overpayment of VAT, it must apply to the inspection with a statement. After reconciliation of mutual settlements, the tax authorities will offer to return the amount to the current account or offset it against future settlements.
VAT refund for individuals
For individuals, it is relevant how to return VAT from the purchase of an apartment.
To do this, you must follow the following algorithm of actions:
2. Draw up a tax return and send it to the inspection;
3. Write an application for a tax refund in favor of one or more owners.
You can apply for a VAT refund within 3 years from the moment you become eligible for a refund. The tax service must transfer the due amount of compensation within one calendar month. This period does not include desk verification of documents and reconciliation of calculations. To collect the necessary documents, and in case of refusal to pay, tax lawyers will help to appeal against the actions of the competent authorities.
In case of an unreasonable refusal to refund VAT, you can submit objections, send complaints to a higher authority or influence the tax authorities by filing a lawsuit with a judicial authority to invalidate the decision of the tax authorities. Before going to court, it is necessary to perform all of the above actions for pre-trial settlement of the conflict.
Legal assistance with VAT refund
Lawyers of the company "UK TRIUMPH" will help to return VAT to both legal entities and individuals.
It is especially difficult to make a tax refund for organizations, because the tax authorities often question the validity of the refund and conduct a thorough check of the organization's documents and its financial statements. At this point, the best option is to seek professional legal advice.
Experienced lawyers of our company have the knowledge and extensive experience in supporting tax audits on such issues, so they will help your organization to pass the audit with minimal losses. First, we will detail and analyze the contractual bases and primary documentation, then we will fill in the gaps and correct shortcomings in accounting.
Thus, the tax authorities will have nothing to complain about, and the refund procedure will go faster. Our lawyers will reliably protect your interests during the inspection, taking control of all the actions of the inspection bodies. Protection is carried out in the process of conducting a tax audit, up to litigation.
Self-submission of an application to the inspectorate without legal assistance for a VAT refund often ends with the refusal of the tax authority to refund. A well-written application for VAT refund with the help of qualified lawyers of the UK TRIUMPH company, in particular, written objections to the acts of cameral inspections, in most cases, allow to obtain compensation out of court.
Levying exorbitant taxes is a path that causes robbery,
enrichment of the enemy, leading to the death of the state.
Xun Tzu
In the process of calculating the most complex and extraordinary tax of the Russian fiscal system, a lawyer or accountant of an organization or individual entrepreneur may encounter a situation where, as a result of deducting the so-called “input” VAT from the amount of sales VAT, the resulting amount becomes negative. This situation is possible if the goods were sold at a lower cost than purchased, or if the tax rate for the sale of the goods is less than the tax rate for its acquisition.
In this material, we have tried to give answers to the most common questions that our customers have in connection with VAT refunds.
Case example 1:
Example situation 2:
In such cases, the taxpayer has the right to demand from the budget a refund of the amounts paid by him to his supplier as a tax, if, according to the reports, they exceed the amount of the due tax payment. In this article, we will explain what the taxpayer should do in such cases.
Who is eligible for a VAT refund?
In addition to the need for the above tax situations, the taxpayer must meet the following criteria:
1) Do not use special tax regimes that exclude the calculation of value added tax (for example, STS)
2) Be sure to have invoices confirming the payment of a certain amount of tax on the hands of a representative of the organization
3) The civil law transaction under which the goods were received must not be invalid
In addition to the possible decrease in sales and trade at a tax rate of 10% when purchasing goods at 20% VAT, it is also possible that the buyer of goods with 20% VAT sells them at a zero interest rate, which is permissible in certain cases of the Tax Code of the Russian Federation. In this case, the possibility of tax refund from the treasury is also acceptable.
Legal advice:
The Tax Service does not have the authority to independently identify the grounds for a VAT refund, and therefore a taxpayer seeking a VAT refund must independently submit an application for a refund of the amount of tax that was overpaid.
General order
We note right away that the general procedure is not the most optimal way of compensation due to the presence of a long procedure, however, this procedure does not require special grounds for its application.
First of all, the taxpayer must prepare a set of documents confirming his right to receive a tax refund. In addition to invoices, an important place in this paragraph is the preparation of a VAT declaration. It should be remembered that the VAT return can be submitted exclusively in electronic form, and all other forms of its submission will be considered improper, with all possible consequences of not filing a declaration, up to criminal prosecution. Upon receipt of the declaration, the tax authorities begin the procedure of a desk audit. A desk review can take up to 3 months. During this period, the tax inspectorate may require any documents (a specific exhaustive list is not established by the Tax Code) that will be used by inspectors in order to question your desire to receive a VAT refund. It is impossible to ignore their requests, since the law provides for a penalty for such illegal behavior.
It will be possible to receive a refund of VAT amounts only after the end of a desk audit, provided that the inspectors of the Federal Tax Service of Russia do not find in the documents they have studied grounds to doubt your claim for a refund. The decision is made by the tax service within a week from the date of termination of the desk audit. In addition to refusing to refund funds or agreeing to your application, the tax office may decide on only a partial refund of the funds indicated in the application. Separately, we point out that if you did not claim a VAT refund to your current account before the start of the desk audit, then when using this opportunity, the tax authority can make a decision on the transfer of funds within another month.
Finally, within 5 days from the date of a positive tax decision, the Federal Treasury must take care of transferring funds to the organization's account.
Notification procedure for reimbursement
The legislator provides for the opportunity to receive the money due to a business much faster than with the usual procedure for VAT refunds. The declarative refund procedure is much preferable, however, it is used by a minority of taxpayers due to the existence of a number of properties that a taxpayer must possess before claiming such a privileged procedure.
1) The organization paid more than 2 billion rubles to the budget through taxes in 3 years.
2) The organization, together with the declaration, submits a bank guarantee, according to which the guarantor assumes an obligation to reimburse the amount of the payment in the event that the decision to refund the VAT is canceled later.
3) Taxpayers who have presented a guarantee agreement, according to which the guarantor (who in turn must meet certain requirements) undertakes to pay the amount of compensation to the treasury if, for any reason, the decision to refund VAT is canceled.
4) Taxpayers in the priority development areas or the free port of Vladivostok under certain conditions.
You can apply for reimbursement under a special procedure either on the day of filing the declaration, or within 5 days from that moment. Within 5 days, the tax office makes a decision on your application.
Obviously, the ability to bypass the need to wait for the completion of a desk audit through a notification procedure for reimbursement can be very significant for the taxpayer.
Types of VAT refund
1. Return as such. It involves the transfer of funds from the budget of the Russian Federation to the settlement account of a taxpaying organization or an individual entrepreneur - an individual. Refund is not possible if the organization is in debt to the tax authorities.
2. Offset. If the taxpayer is not known in his tax office as a regular tax payer, then the tax office can independently order the offset of excess funds on existing federal tax debts (since at the moment the offset of the amounts of overpaid taxes on other taxes of different levels is prohibited in order to to prevent violation of the equality of the balance of the budgets of the federation, subjects and municipalities). If the taxpayer is clean before the tax inspector, but does not want to receive funds back to the current account, then it is possible to pay the required amount of taxes in advance.
Documents for VAT refund
An approximate list of documents that must be submitted to the tax office for a VAT refund includes all kinds of confirmation of the real nature of transactions - contracts, invoices, bank statements and payment orders, books of sales and purchases.
Actions of the taxpayer in case of refusal of reimbursement
The tax authority can use a very wide range of reasons that can become your barrier to obtaining a VAT refund. First of all, a banal mistake on the part of a merchant may be the lack of a complete set of documents. Then, inspectors can detect errors and inconsistencies in the information provided to taxpayers. Finally, questions can be raised about the very essence of transactions for which a VAT refund is claimed, for example, a transaction can be declared invalid because it is fictitious; the counterparty may not confirm the existence of a transaction between you; The Federal Tax Service of Russia may detect violations in transactions. In such a situation, it makes sense for the taxpayer to appeal the decision of the inspection in order to receive a refund and avoid possible liability for a tax offense.
Our practice
Taxation issues require from the representative not only high professional knowledge, but also significant practical experience in advising companies on choosing the best strategy.
The Krainev & Partners team consists of specialists of various profiles and high qualifications, which allows us not only to offer our clients to accompany the conclusion of agreements and turnkey litigation, but also to advise our clients.
You can sign up for a consultation by sending a brief description of your question to e-mail [email protected] website.
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