Here is the translation:
1. Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision Regarding Additional Profit Tax Accrual for Gratuitous Receipt of Natural Gas.
2. Main Court Arguments:
– Between JSC “Ukrtransgaz” and PJSC “Naftogaz of Ukraine” there are discrepancies in natural gas accounting in the volume of 1.386 million cubic meters
– The controlling authority considers that the taxpayer has gratuitously received an asset subject to taxation
– The court pointed to the need to involve additional case participants and conduct a deeper investigation of primary documents to establish actual circumstances
3. Court Decision: Cancel previous court decisions and refer the case for a new review to the Kyiv District Administrative Court for additional investigation of circumstances.
