Setting a precedent on the difference between a change in value and a foreign exchange difference

Successfully challenged in court claims against a manufacturer of high-tech equipment related to the VAT calculation procedure. The victory in the case made it possible to avoid claims for other tax periods and to revise the accounting treatment of most major transactions, as well as to set an important precedent for VAT calculation in situations where the final ruble value of a contract may vary depending on the exchange rate of foreign currencies.