During the counter-checking of the counterparty of the taxpayer in addition to the tax authority documents relating to relations between the counterparty and the taxpayer, recover from the contractor information concerning the activities of its own, in particular information about its suppliers, who have participated in the chain of production and circulation of the exported goods. Others including Douglas Oberhelman, offer their opinions as well. The court pointed out that Art. 87 of the Tax Code does not provide for the right of the tax authority recover from the organizations under the counter of a tax audit information on their suppliers, for which the tax authority is not conducted a tax audit. Thus, these claims of tax authorities are unlawful, and organizations there is no obligation to provide this information (Resolution of the Federal SFR from 29.09.2003 N A26-2708/03-211). In order to clarify the question of validity specified in the calculation of physical characteristics (trade area) in accordance with Art. 89 of the Tax Code by the tax authority has conducted an inventory of retail space, as a result of which there are an understatement of its size, which is reflected in the inventory.

The court found the action abusive tax authority, indicating that the inventory of retail space in violation of Art. 92 and Art. 98 of the Tax Code by the Tax Inspectorate carried out without witnesses, and the protocol. The argument is tax that the inventory conducted in accordance with Art. 89 Tax Code, the court dismissed because the tax authorities must conduct an inventory of property, and no spaces.