Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions of the State Tax Service regarding additional tax liabilities of LLC “Zakhid-Shliakhbudtrans”.
2. Main Arguments of the Court:
– Previous instance courts did not verify compliance with the procedure for appointment and conducting of tax audit during the period of quarantine moratorium.
– The Supreme Court consistently indicates that Resolution of the Cabinet of Ministers No. 89 cannot modify the moratorium on inspections established by the Tax Code.
– Courts must first evaluate procedural violations, and only then examine the substance of economic transactions.
3. Court Decision: To cancel the decisions of previous instances and refer the case for a new review for a comprehensive and thorough analysis of the audit procedure.
