According to Law No. 44-FL lost profits cannot be recovered from the customer
The customer refused the contract for the supply and installation of air conditioners due to delays. Later, the decision was declared invalid, but another counterparty had already satisfied the needs of the institution.
The supplier demanded compensation for lost profits, namely the amount of value added tax (VAT), which he expected to receive in the form of profit, since he used the simplified taxation system (STS).
The courts did not recover the money:
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The contract was concluded at a price without tax. In addition, VAT, by its legal nature, cannot be profits and lost profits;
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According to Law No. 44-FZ, the contractor has no right to demand compensation for lost profits. The customer's liability is limited to compensation for actual damage.
The conclusion is based on the positions of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation.
Document: Resolution of the Moscow District Court of July 11, 2024 in case No. A41-72855/2023.
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