Is VAT tax subject to the amount of court fees, which by the court’s decision is compensated by the other party?

The head office of the DPS in the Odesa region informs that in accordance with clause 1 of Art. 133 ch. Chapter 8 I of the Civil Procedure Code of Ukraine dated March 18, 2004 No. 1618-IV (as amended, hereinafter referred to as the Civil Procedure Code of Ukraine), court costs consist of court fees and costs related to the consideration of the case.

Source: od.tax.gov.ua