- The court supported the tax authority’s decision to cancel the VAT registration of the plaintiff
- The plaintiff argued that the submission of VAT declarations with zero indicators was due to military aggression and the imposition of martial law, not due to passive behavior
- Tax authority representatives stated that submitting tax declarations with no transactions for 12 consecutive months justifies the cancellation of VAT registration
- The court disagreed with the plaintiff’s claim that the imposition of martial law alone was sufficient grounds to cancel the decision on VAT registration cancellation
- The court noted that the tax authority did not take any preventive actions to avoid negative consequences for the enterprise before making the decision
- The plaintiff did not challenge the tax authority’s decision or prove in court the legal grounds for the registration of the tax invoice in the national tax invoice registry
- The court’s decision was influenced by the arguments presented by the tax authority representatives
Source: news.dtkt.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.
