- The court upheld the position of the supervisory authority regarding the legality of increasing the VAT liability
- The taxpayer must have appropriate primary documents to confirm the actual conduct of economic transactions
- The court found that the primary documents did not reveal the content of the economic transactions
- The possibility of clarifying tax reporting indicators for periods already verified by the supervisory authority is allowed
- Submitting a clarifying calculation after receiving a tax notification decision cannot be considered a proper correction of a mistake
- The cassation appeal of the plaintiff was dismissed by the Cassation Administrative Court of the Supreme 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.
