Бумажный НДС под угрозой: кассовые разрывы больше не спасают!

We examine a 2025 court ruling that could disrupt the practice of carrying back VAT deductions and deprive companies of their main tax optimization tool. 📌 What the court clarified: Why carrying back deductions is now illegal Why VAT can only be claimed once How "paper VAT" worked and generated profit What are the current threats of the scheme for returning to previous periods What alternatives remain for tax optimization ⚠️ If you work in B2B, with VAT, or with cash flow gaps, this video is a must-watch. Timestamps: 00:00 – What is paper VAT: explained with an example 01:30 – Why the tax authorities are now "looking up the chain" 03:05 – The gist of the scheme: how VAT was carried over between quarters 04:40 – How companies compensated for cash flow gaps 07:18 – Court decision: ban on carrying over deductions for optimization 08:11 – What happens if the decision is upheld by other courts 08:39 – Why it's important to structure your business from a legal perspective 09:01 – Which tools will still work in 2025 Subscribe to the "Tax Lab" channel - https://t.me/+tKg8wADGbF04YjIy if you want to receive simple and understandable analyses of new tax decisions and schemes.