 # VAT, Dismissals, and Marketplaces: 3 Court Rulings Changing the Rules for Small Businesses Today, I’m reviewing three recent cases from arbitration practice — every entrepreneur risks losing money if they don’t know these nuances. --- 1. Landlord Changed Status — and VAT Became Illegal An organization rented premises from a municipal unitary enterprise (MUP). It was merged into an institution — the tax status changed. The landlord demanded VAT on top of the contract price. The court sided with the tenant: including VAT in the rent price was ruled illegal because the tax obligations changed without the parties’ consent. What to do: if your landlord has been reorganized, changed its form or status — review the contract. You are not obligated to pay VAT if it wasn’t agreed upon in a fixed price. 2. Employee Quit After Training — Court Denied Recovery of Costs A company paid for an employee’s courses under a training contract requiring a 3-year work commitment. The person resigned early. The employer went to court — and lost. The cassation court pointed out: if the training was a mandatory condition of the job (professional development), not the employee’s initiative — costs cannot be recovered. What to do: a training contract ≠ a guarantee of money back. If the training is required by law or the position, the court won’t support recovery. Clearly specify: what is initiated by the employee, and what is a company requirement. 3. Marketplaces: New Registry from October 1, 2026 The government approved the procedure for including marketplaces in the register of intermediary digital platforms. The Ministry of Economic Development will maintain it. The requirement applies to everyone working through digital platforms — Wildberries, Ozon, Yandex.Market, and others. What to do: if you sell through marketplaces — monitor the platform’s status in the registry. Your tax obligations as a self-employed person or sole proprietor depend on it. --- Conclusion: three different cases — one logic. Courts are increasingly protecting small businesses from unfair counterparty practices. But protection only works if you know your rights and respond in time. Have you had a similar dispute with a landlord or employer over training? Share in the comments — we’ll discuss. #lawyer #smallbusiness #rent #VAT #labourlaw #marketplaces #ASIbiont