Training “Application of the Principle of Superiority over the Form of Content in the Activities of the Revenue Authority”

On November 25, 2020 the Association of Law Firms of Georgia organized a training for its members covering the topic: “Application the Principle of Superiority over the Form of Content in the Activities of the Revenue Authority.” The training concerned the precedent decision of the Supreme Court of Georgia. (Case # BC-854-846 (C-16))

 

The training has profoundly contemplated the legal and practical aspects of Article 73 (9) (b) of the Tax Code, which is instrumental in the activities of both the tax authority and taxpayers.

 

The Revenue Service has repeatedly become the ground for a legal dispute regarding the legitimacy of the application of the Article referred to in the Tax Code, whereon the court has failed to establish a uniform practice. This decision determined the scope of authority of the Revenue Service and the prerequisites that must exist when it modifies the qualification of the transaction.

 

The training was directed by Nikoloz Abutidze, ALFG Member, Head of GLCC Court Practice, and EY Partner, Revenue Auditor, Zurab Nikvashvili.

 

The dynamic training has been loaded with applicative samples. 18 lawyers of ALFG partook in the training.