 Legal Digest: 4 Decisions That Change Practice Briefly about the main points from this week's arbitration practice: 1. **Unified Tax Account (UTA) Balance: The tax inspectorate cannot write off money to cover a bad debt** The court declared illegal the offset of payments against VAT arrears for Q1 2019 — the tax had already been recognized as uncollectible. If your UTA balance was formed taking into account old debts that the court deemed uncollectible, this is grounds for appeal. 2. **Discount on injury insurance contributions transfers to the legal successor** A company underwent reorganization (transformation), and the fund refused to maintain the 40% discount. The court ruled: the discount is not property, but the right to it transfers along with the organization. An argument for disputes with the Social Fund of Russia (SFR). 3. **Federal Tax Service (FTS) changes the rules for the state register of taxpayers** They plan to reduce the amount of data from the Unified State Register of Legal Entities (USRLE) in the register. Follow the project — the changes will affect all legal entities. 4. **Constitutional Court of the Russian Federation: Both the dealership and the partner are liable for an imposed additional service** Joint liability of the car dealership and the partner bank for additional services in auto loans. Strengthening consumer protection. Subscribe to the channel — I analyze judicial practice and legislative changes.