Judicial practice under the Law N 44-FZ
Purchase participants
If you apply a simplified tax system the customer is not entitled to reduce the price by the amount of VAT
The customer indicated in the draft contract: if the participant with whom the contract will be concluded, applies a simplified tax system, the price is reduced by the amount of VAT. FAS and the courts have recognized this condition is illegal.
The courts stressed that the contract based on the results of the auction is concluded at the price offered by the bidder, regardless of what tax system it applies.
Document: Ruling of the Arbitration court of far East district from 19.08.2019 in case N A73-22807/2018
For wrongful refusal to enter into a contract, you can recover from the customer uncollected profits
The customer refused to enter into a contract with the winner of the auction for cleaning the premises, considering that he had provided an incorrectly executed Bank guarantee. FAS and the courts declared the actions of the client illegal.
The winner of the auction successfully recovered from the customer:
losses in the amount of the cost of consumables purchased for the performance of the contract;
loss of profit in the amount of profit not received due to the failure of the contract.
Document: ruling of the Arbitration court of the Ural district from 14.08.2019 in the case of N A07-13700/2018
Customers
Departmental security services have the right to protect objects belonging to any Federal authorities
During the auction, the Commission of the customer rejected the application of the departmental protection of Roszheldor, considering that it can only protect the objects of its Department.
Departmental security can protect any objects of state property, regardless of the authority under which they are. The Supreme court has reached a similar conclusion before.
Document: Ruling of the Arbitration court of far East district from 12.08.2019 in case N A73-1162/2018
Do not require suppliers on a simplified tax system to invoice and allocate VAT on the invoice
The customer entered into a contract with a supplier applying a simplified tax system in the contract price was allocated the amount of VAT.
The customer refused to accept the goods, citing the lack of proper documents: the supplier did not provide an invoice, and the invoice did not allocate the amount of VAT.
The court ordered the customer to accept the goods. He stressed that regardless of the terms of the contract, the supplier applying the simplified tax system has the right not to issue an invoice and not to specify VAT in the invoice.
Document: Ruling of the Arbitration court of West Siberian district from 16.08.2019 in the matter of N A03-16525/2018
Do not ignore violations committed by contractors in the execution of contracts
The inspectors determined that two contracts the contractor has violated the deadlines, but the employer claims the work is not carried out, penalties for late payment not accrued. Inaction of the customer inspectors considered a violation, the courts agreed with this conclusion.
Document: Ruling of the Arbitration court Severo-the Caucasian district from 13.08.2019 in the case of N A53-40491/2018