- Cassation court supported the tax authority’s position on the legality of increasing the VAT monetary liability
- Tax authority’s conclusions were based on registration of financial and economic operations for profit without actual implementation
- The courts found that the documents presented by the plaintiff did not confirm the performance of works or delivery of products
- The courts did not find evidence of movement of assets or real changes in property status, leading to the dismissal of the plaintiff’s appeal
Source: 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.
