Acsour
Acsour successfully challenged the decisions of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation on bringing the company to responsibility based on the results of on-site inspections, namely, on collecting arrears and a fine.
In particular, Acsour has proved in court disputes that payments of one-time financial aid to an employee in connection with the death of an immediate relative, payment of sports expenses to an employee, as well as payment of per diem allowances when sending an employee on a business trip for a period of 1 day are not subject to taxation of insurance premiums and are not subject to inclusion in the base for calculating insurance premiums. Disputable payments are not compensatory, but social in nature.
Therefore, the courts of the first and appellate instances recognized the absence of grounds for bringing to responsibility and paying arrears, the decisions were invalidated in these episodes.
