Disputes with tax authorities can be divided into 2 groups:

  • disputes initiated by tax authorities;
  • disputes initiated by taxpayers;

Relevant disputes on the initiative of the tax service are:

  • violation of the law in the conduction of economic activity;
  • payment of taxes and penalties;
  • late submission of the declaration;
  • bankruptcy proceedings.

Among the most urgent resolution on the initiative of taxpayers are:

  • claims on the appeal of tax notices;
  • claims on the recognition of illegal orders of the tax authorities;
  • claims on the recognition as unlawful actions of officials of the tax authorities;
  • disputes with tax authorities regarding the recovery of VAT claimed for reimbursement;
  • disputes concerning the recovery of tax debt.

When considering any tax dispute the court decides on the basis of jurisprudence of the Supreme Court of Ukraine (hereinafter — the SCU).

With the entry into force of the Law of Ukraine «On ensuring the right to a fair trial» the SCU was entitled to depart from its own legal position as explained before another court staff.

In addition, to the powers of the SCU had referred the consideration of the case to the admission of the proceedings in this court.

The result of these innovations was a sharp increase in tax disputes at the SCU and the emergence of new legal opinions in this category of cases, some of which radically alter the balance between the interests of taxpayers and fiscal authorities.

To understand the issues of judicial review of actions of the tax authorities will help you «ACTIV OF CONSULTING GROUP».

Our specialists will professionally, with reference to the current legislation and relevant case-law, prepare legal action and ensure its positive consideration.