Subject of Dispute: Challenging the Tax Authority’s Decision to Refuse Registration of Tax Invoices for LLC “Komo-Export”.
Main Arguments of the Court:
The court drew attention to the fundamentally new algorithm of interaction between the taxpayer and the controlling authority, introduced by the order of the Ministry of Finance dated January 12, 2023. In particular, the tax authority is now obliged to clearly specify in the notification which documents must be additionally provided by the taxpayer.
Previous instance courts did not take into account the changes in the procedure and did not analyze:
– whether the controlling authority adhered to the new algorithm;
– whether the notifications about additional documents were correct;
– how exactly the taxpayer responded to such notifications.
Court Decision: To cancel the decisions of previous instances and refer the case for a new review to thoroughly examine all circumstances taking into account the new tax invoice monitoring procedure.
