On 24 May 2024, the Supreme Court of the Russian Federation (hereinafter, the SC RF) issued a judgement on Fanagoria’s case (No. A32-5147/2022), where it considered the issues of including royalties and agency VAT on royalties in the customs value of imported goods.

Counsel Evgenia Zainchukovskaya and paralegal Altana Lidzhieva prepared a commentary on the position of the Supreme Court of the Russian Federation and discussed the impact of the Fanagoria case on law enforcement practice.

Read more in our Alert.