The attorneys of DEGA Partners successfully defended the interests of a catering company in court in a dispute with the tax authorities over the blocking of tax invoices.
The blocking was based on the tax authorities’ erroneous position that «the UKTZED/DKPP codes of the goods/services are missing from the VAT payer’s data table as goods/services supplied (produced) on a regular basis, and their supply volume is equal to or exceeds the remaining volume of purchases of such goods/services and their supply volume, which corresponds to item 1 of the Transaction Risk Criteria».
In court, the attorneys of DEGA Partners refuted this position, pointing to:
- The tax authority’s failure to give proper reasons for classifying the disputed tax invoices as «risky».
- The tax authority’s failure to specify a particular risk criterion when blocking the tax invoices.
- The tax authority’s failure to provide the taxpayer with a specific list of documents required to register the disputed tax invoices in the Unified Register of Tax Invoices, which restricted the taxpayer’s right to be informed of the documents to be submitted under an exhaustive list rather than at the authority’s discretion.
- The fact that suspending the registration of tax invoices does not refute the business transactions carried out by the taxpayer, which are confirmed solely by primary documents.
By the court decision, the blocking of the tax invoices was declared unlawful and cancelled.
The project team: Senior Partner, attorney Kostyantyn Gamkrelidze and Litigation attorney Kateryna Dordochkina.
We congratulate our Client on the restoration of its violated right!
