{"id":8090,"date":"2025-04-10T10:42:22","date_gmt":"2025-04-10T07:42:22","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/04\/case-no-810-5645-14-dated-02-04-2025\/"},"modified":"2025-04-10T10:42:22","modified_gmt":"2025-04-10T07:42:22","slug":"case-no-810-5645-14-dated-02-04-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/04\/case-no-810-5645-14-dated-02-04-2025\/","title":{"rendered":"Case No. 810\/5645\/14 dated 02\/04\/2025"},"content":{"rendered":"<p>Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notifications-Decisions Issued by the Main Directorate of the State Tax Service in Kyiv Oblast Regarding LLC &#8220;Rompas&#8221; Following the Results of an Unscheduled On-Site Documentary Inspection.<\/p>\n<p>Main Arguments of the Court:<br \/>\n1. The court established the validity of economic transactions between LLC &#8220;Rompas&#8221; and LLC &#8220;Torenia&#8221;, as primary documents contain reliable data about the actually performed economic transaction.<br \/>\n2. The controlling authority did not provide convincing evidence of the fictitious nature of the transactions, and its arguments are based on assumptions.<br \/>\n3. The court deviated from its previous position, noting that the conviction of a counterparty&#8217;s official does not mean the invalidity of economic transactions.<\/p>\n<p>Court Decision: To leave the cassation appeal of the Main Directorate of the State Tax Service unsatisfied, previous court decisions &#8211; unchanged.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/126311550\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notifications-Decisions Issued by the Main Directorate of the State Tax Service in Kyiv Oblast Regarding LLC &#8220;Rompas&#8221; Following the Results of an Unscheduled On-Site Documentary Inspection. Main Arguments of the Court: 1. The court established the validity of economic transactions between LLC &#8220;Rompas&#8221; and LLC&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-8090","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\/8090","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=8090"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/8090\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=8090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=8090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=8090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}