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Court confirmed legality of additional accrual of 54.6 million UAH to the company

, published 22 November 2021 at 15:34

Court confirmed legitimacy of tax notification-decision for 54.6 million UAH issued by Main Directorate of the STS in Kyiv city.

Panel of judges of the Sixth Administrative Court of Appeal upheld position of Main Directorate of the STS in Kyiv city and concluded that unfulfilled obligations due to the payer’s liquidation should be related to his income with appropriate taxation, as this leads to increased capital.

Court of Appeal did not support reference of the LLC “Ranfort LTD” to Decision of Kyiv Commercial Court of Appeal as of 27.07.2016 in case № 910/31390/15, as the statute of limitations has expired and statement was made by the supervisory authority, herewith Decision of Kyiv Commercial Court as of 05.09.2017 to charge payer with the loan was made chronologically later than Decision of the Court of Appeal and therefore the payer was obliged to comply with Kyiv Commercial Court as of 05.09.2017, including by entering certain data into accounting by changing the total amount of income of the company.

Sixth Court of Appeal concludes that circumstances set out in appeal are unfounded and are not grounds for reversing Decision of the Court of first instance.

As follows, Sixth Administrative Court of Appeal made a Decision to dismiss claim of the LLC “Ranfort LTD” and to leave unchanged Decision of the Court of first instance regarding partial satisfaction of claims for recognition of tax notifications-decisions as illegal and their cancellation.

 

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