Legelata successfully represented the interests of the Armenian branch of a retail company operating in Saudi Arabia in the Administrative Court of the Republic of Armenia, where the tax act of the tax authorities was appealed on the basis of legal uncertainty of the legislation.
Legelata's client was fined for violating the RA Law "On Value Added Tax", and the reduction of the client's price was qualified by the tax authorities as a "discount", which entails certain procedures and consequences.
The legal team was able to achieve a positive result, and the legal uncertainty was interpreted in favor of the client. At the same time, the actions of the tax authorities carried out in violation of the deadlines established by law were qualified as illegal interference in the client's activities.
This positive outcome of the case sets a precedent for retail companies and creates legal certainty for new investments in Armenia.
