Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions issued by the Main Directorate of the State Fiscal Service in Vinnytsia Oblast regarding the Municipal Utility Enterprise “Emergency Dispatch Service” based on the results of economic transaction verification with LLC “Autocomfort Plus”.
2. Main Court Arguments:
– The court established the reality of economic transactions between the Municipal Utility Enterprise “EDS” and LLC “Autocomfort Plus” for construction work performance
– Primary documents comply with legislative requirements and confirm the actual performance of works
– References by the controlling authority to criminal proceedings are insufficient for cancelling tax credit
– The court deviated from the previous position of automatic recognition of transactions as void in case of criminal proceedings against the counterparty
3. Court Decision: Leave previous court decisions unchanged and refuse satisfaction of the cassation appeal by the Main Directorate of the State Fiscal Service.
