Belarus Supreme Court Decision Published on Application of the Tax Code

On 10 January 2020, a 19 December 2019 decision of the Belarus Supreme Court was published regarding the application of the Tax Code. Key points include:

• Tax treaty provisions have priority over the provisions of the Tax Code;
• There is a bona fide presumption of taxpayer actions, with the burden of proof on the tax authority to prove otherwise;
• Where there is legal uncertainty regarding provisions of the Tax Code, such provisions should be interpreted in favor of a taxpayer; and
• In cases inv…