Subject of Dispute: Recognition as Unlawful and Cancellation of a Tax Notification-Decision that Reduced the Negative VAT Amount for LLC “Atlant-Oil 999”.
Main Arguments of the Court: The Supreme Court drew attention to the fact that the courts of previous instances did not verify the circumstances of the enterprise’s failure to provide primary documents during the tax audit, and prematurely recognized the claim as substantiated without clarifying the reasons for non-submission of documents. The court emphasized that failure to provide documents during the inspection is equivalent to their absence, and this is a significant circumstance that the previous courts did not investigate properly.
Court Decision: Cancel the decisions of the previous judicial instances and refer the case for a new review to thoroughly examine all circumstances of the case.
