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Review of Ukrainian Supreme Court’s decisions for 02/08/2026

Case No. 904/925/24 dated 07/28/2026 Greetings. As a lawyer with many years of experience, I have analyzed the court decision you provided. Here is a brief analysis for your material: 1. The subject of the dispute is the lawfulness of returning an appeal without consideration due to the non-payment of the court fee for challenging a ruling…

Case No. 826/5927/16 dated 07/29/2026

1. The subject of the dispute is the legality of tax deficiency notices (tax notices-decisions) by which the controlling authority assessed additional tax liabilities to the enterprise due to the alleged unreality of business transactions with a counterparty that exhibited signs of being a fictitious entity. 2. In rendering its decision, the Supreme Court was guided…

Case No. 813/2885/18 dated 07/28/2026

1. **Subject of the Dispute:** Challenging tax notifications-decisions regarding the additional accrual of excise tax on the retail sale of excisable goods (petroleum products) through a network of filling stations for 2015. 2. **Arguments of the Court:** * The court took into account the decision of the Constitutional Court of Ukraine No. 3-r(II)/2025, which declared…

Case No. 826/9040/17 dated July 28, 2026

Here is the detailed analysis of the court decision, prepared in accordance with your requirements: 1. The subject of the dispute is the lawfulness of tax assessment notices by which the controlling authority additionally charged the enterprise with corporate income tax and VAT, classifying the funds received by the enterprise as non-repayable financial assistance. 2. The court…

Case No. 527/1096/19 dated 07/22/2026

Here is a detailed analysis of the court decision in case No. 527/1096/19: 1. **Subject of the dispute:** Review of the legality of a person's conviction for unlawful seizure of a share in the authorized capital of an enterprise (Article 206-2 of the Criminal Code of Ukraine) through the adoption of general meeting resolutions which the…
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