- The court supported the position of the tax authorities regarding the legality of increasing the amount of VAT liability
- The conclusions of the tax authority were based on financial transactions aimed at forming a tax credit without actually carrying out the transactions
- The court found that the documents provided by the plaintiff did not confirm the execution of work or delivery of goods, leading to the dismissal of the plaintiff’s appeal
- The Cassation Administrative Court rejected the plaintiff’s appeal and upheld the decisions of the lower courts from 2017 and 2018
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.
Latest Posts in "Ukraine"
- Should Cash Settlement Services Be Reported in Line 10.4 of the VAT Return?
- Can Negative VAT Be Used to Repay VAT Debt? Penalties for Late Payment Explained
- Comarch EDI Integrates with Ukraine’s e-TTN Test System, Advancing Digital Freight Transport
- VAT Credit Formation for Temporary Import Operations with Conditional Partial Tax Exemption in Ukraine
- VAT in Municipal Enterprises: DPS Clarifies Taxation of Budget Funds and Non-Refundable Grants
