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OAO Neftyanaka Kompaniya Yukos v Russia

European Convention on Human Rights

In OAO Neftyanaka Kompaniya Yukos v Russia (ECHR Case 14902/04) a Russian oil company (N) originally owned by the State had been privatised in 1996.

In 2003 the tax authority carried out a detailed tax inspection and formed the opinion that N had a large tax liability for 2000 in that it had purported to trade through sham companies registered in low-tax areas of Russia such as Mordoviya and Kalmykiya.

The tax authority ordered N to pay tax arrears of more than €1 000 000 000 and a penalty of more than €500 000 000.

N failed to pay and the tax authority took proceedings in the Moscow City Commercial Court.

The court gave judgment for the tax authority and the Federal Commercial Court...

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