Taxation of dividends paid out of undistributed profits of previous years


The Supreme Arbitrazh Court of the Russian Federation clarified some matters considering taxation of dividends paid out of the undistributed profit of prior years in decision No. VAS-13840/12 dated 29.11.2012 (hereinafter the “Decision”).

The Decision was made on a claim of OJSC “Sibirskaya energeticheskaya kompaniya” (hereinafter the “Company”): the Company challenged the legitimacy of the Ministry of Finance of the Russian Federation’s Letter No. 03-03-10/34 dated 04.04.2012 (hereinafter the “Letter”).

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