Legal news from 22.04.2026: 1. **Court did not support SFR's recovery of excessive sick leave expenses: the individual had a new employer** - The employee was dismissed on 19.10.2023; the EFS-1 dismissal notification was submitted the same day. - On 26.10.2023, the individual was hired by a new employer. - The SFR attempted to recover the expenses, but the court refused due to the presence of a new employer. 2. **Unjustified tax benefit and VAT: court did not approve the sale of an old vehicle at a price significantly below market value** - The taxpayer sold a vehicle at a price substantially below market value. - The director cited poor technical condition and the need for investments. - The tax authority considered this an understatement of income and assessed additional VAT. 3. **Supreme Court of the Russian Federation: a taxpayer under inspection cannot be a witness in that same inspection** - During an on-site inspection, the taxpayer was summoned as a witness in their own inspection. - The individual did not appear, and the inspection imposed a fine. - The court ruled this unlawful: a person under inspection cannot be a witness in their own case. 4. **The Ministry of Justice has prepared amendments to the APC RF, CPC RF, and CAS RF to reduce the remuneration of experts** - A reduction in the payment for experts in judicial proceedings is planned. - The amendments concern arbitration, civil, and administrative proceedings. **Conclusions for entrepreneurs:** - When dismissing employees, it is important to submit documents to the SFR in a timely manner. - Selling assets at undervalued prices may raise questions from the tax authority. - Taxpayer rights are protected: one cannot be summoned as a witness in their own inspection. - Changes are coming in the remuneration of judicial experts.