Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notifications-Decisions Issued by the Main Directorate of the State Tax Service in Kyiv Oblast Regarding LLC “Rompas” Following the Results of an Unscheduled On-Site Documentary Inspection.
Main Arguments of the Court:
1. The court established the validity of economic transactions between LLC “Rompas” and LLC “Torenia”, as primary documents contain reliable data about the actually performed economic transaction.
2. The controlling authority did not provide convincing evidence of the fictitious nature of the transactions, and its arguments are based on assumptions.
3. The court deviated from its previous position, noting that the conviction of a counterparty’s official does not mean the invalidity of economic transactions.
Court Decision: To leave the cassation appeal of the Main Directorate of the State Tax Service unsatisfied, previous court decisions – unchanged.
