Challenging a fine for a currency-control violation under Art. 15.25 of the Administrative Offences Code

The Moscow tax authority issued an order for an alleged violation in performing a cross-border loan agreement with a foreign company.  The order was sent well after the deadline, depriving the client of the right to file a timely complaint.

The tax authority proceeded from a presumption that an administrative offense had been committed, insisting the client's liability was unconditionally lawful and that the maximum fine should apply.

We carried out a detailed review of the case file and the terms of the cross-border loan, on the basis of which we filed a reasoned complaint and a motion to restore the deadline with the district court.  Particular attention was given to the application for interim measures to prevent immediate enforcement of the fine.

The complaint and motions have been accepted by the court; a ruling on reducing the penalty is pending.

The project's value lies in preventing substantial financial loss for the client by applying mechanisms to reduce the administrative fine to 5% of the amount of the unlawful currency transaction, preserving the client's capital.

Challenging fines for currency-legislation violations (Art. 15.25 of the Administrative Offences Code); restoring missed procedural deadlines; applying interim measures in administrative cases.