- The court upheld the position of the State Tax Service regarding the determination of the amount of tax liability for VAT and corporate income tax.
- The court concluded that the monetary obligations must be paid within ten days from the day of their approval, not from the receipt of a new tax notification-decision.
- The court emphasized that the taxpayer’s arguments regarding the unlawfulness of the challenged tax notifications-decisions do not refute the reasoned conclusions of the lower courts.
- The disputed tax notifications-decisions were issued as a result of the judicial appeal of previous (revoked) tax notifications-decisions and cannot be considered separately from the entire appeal procedure.
- The cassation appeal of the taxpayer was dismissed by the Cassation Administrative Court.
Source: od.tax.gov.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
