Annotation

The article is devoted to the analysis of judicial practice of applying the institute of losses to protect taxpayers' rights, which develops when considering disputes related to the restoration of "input" VAT and payment of arrears on this tax due to violations committed by counter parties. According to the author, the way to protect a bona fide taxpayer may be to prove in court that the counterparties violated the limits of civil law provided for in art. 10 of the Civil Code of the Russian Federation.