 Legal Digest: What Changed This Week Three cases every entrepreneur should know: 1. Long unpaid leave + sick leave = risk The court ruled that paying benefits to an employee who did not work for 1 year and 8 months, interrupting unpaid leave with sick leave, was illegal. The Social Fund regarded this as an artificial situation. If you have employees on long unpaid leave, check whether you are creating similar risks. 2. VAT deduction beyond 3 years — possible The court allowed an organization to apply a VAT deduction for a 2020 transaction by claiming it in the Q1 2024 declaration. Tax authorities refused, citing the missed deadline. Courts sided with the business. A precedent for those who missed the deadline to claim a deduction. 3. Extracts from the Unified State Register of Real Estate: payment deadline extended Starting May 16, 2026, payment for extracts from the Unified State Register of Real Estate is due within 14 calendar days instead of the previous 7. A small change, but it removes unnecessary rush in real estate transactions. Bonus: Rostrud clarified that non-working holidays count toward the probationary period. Prepared based on the ConsultantPlus review dated May 11, 2026.