{"id":6354,"date":"2025-03-06T09:43:32","date_gmt":"2025-03-06T07:43:32","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-802-2079-17-a-dated-28-02-2025\/"},"modified":"2025-03-06T09:43:32","modified_gmt":"2025-03-06T07:43:32","slug":"case-no-802-2079-17-a-dated-28-02-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-802-2079-17-a-dated-28-02-2025\/","title":{"rendered":"Case No. 802\/2079\/17-a dated 28\/02\/2025"},"content":{"rendered":"<p>Here is the translation:<\/p>\n<p>1. Subject of Dispute: Challenging tax notifications-decisions issued by the Main Directorate of the State Fiscal Service in Vinnytsia Oblast regarding the Municipal Utility Enterprise &#8220;Emergency Dispatch Service&#8221; based on the results of economic transaction verification with LLC &#8220;Autocomfort Plus&#8221;.<\/p>\n<p>2. Main Court Arguments:<br \/>\n&#8211; The court established the reality of economic transactions between the Municipal Utility Enterprise &#8220;EDS&#8221; and LLC &#8220;Autocomfort Plus&#8221; for construction work performance<br \/>\n&#8211; Primary documents comply with legislative requirements and confirm the actual performance of works<br \/>\n&#8211; References by the controlling authority to criminal proceedings are insufficient for cancelling tax credit<br \/>\n&#8211; The court deviated from the previous position of automatic recognition of transactions as void in case of criminal proceedings against the counterparty<\/p>\n<p>3. Court Decision: Leave previous court decisions unchanged and refuse satisfaction of the cassation appeal by the Main Directorate of the State Fiscal Service.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/125513270\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here is the translation: 1. Subject of Dispute: Challenging tax notifications-decisions issued by the Main Directorate of the State Fiscal Service in Vinnytsia Oblast regarding the Municipal Utility Enterprise &#8220;Emergency Dispatch Service&#8221; based on the results of economic transaction verification with LLC &#8220;Autocomfort Plus&#8221;. 2. Main Court Arguments: &#8211; The court established the reality of&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"pmpro_default_level":"","footnotes":""},"categories":[57,42],"tags":[],"class_list":["post-6354","post","type-post","status-publish","format-standard","hentry","category-court-practice-ukraine","category-eu-legislation-important","pmpro-has-access"],"acf":{"patreon-level":0},"_links":{"self":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/6354","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/comments?post=6354"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/6354\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=6354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=6354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=6354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}