The service ban of the 6th EU sanctions package, EU Regulation 2022/879 of June 3, 2022, for services in the areas of auditing, including annual mandatory auditing, accounting and tax advice, does not apply according to article 5 to the provision of services that are intended for exclusive use by a legal person, entity or body established in Russia which is owned or controlled solely or jointly by a legal person, entity or body incorporated or incorporated under the laws of a Member State. Thus, Russian subsidiaries or representative offices of EU companies or persons can continue to obtain these services in Russia or they can continue to be provided by their tax and accounting office of trust. Similar exemptions also apply to the provision of services strictly necessary as well as to the provision of services strictly necessary for the exercise of the right to defense in judicial proceedings and the right to an effective remedy.
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