Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions regarding additional tax liabilities for natural gas purchase transactions between KP “Kharkiv Heating Networks” and LLC “Ukrainian Oil and Gas Company”.
2. Main Arguments of the Court:
– Primary documents confirm the reality of economic transactions
– The controlling authority did not prove intentional fictitious nature of transactions
– The enterprise acted in good faith when concluding contracts
– The court ruling on the criminal case is not an indisputable proof of transaction unreality
– The fact of gas usage in own economic activity has been confirmed
3. Court Decision: To leave unchanged the decisions of previous instances on cancellation of tax notifications-decisions.
Note: The court deviated from previous practice of automatic recognition of transactions as unreal in the presence of criminal proceedings.
