Court supported position of tax authorities regarding refusal to register tax invoices for 111.1 million UAH

Odesa District Administrative Court, during the review of case No. 420/3835/20, based on the newly discovered circumstances, decided to leave without consideration the statement of claim to Main Directorate of the State Tax Service in Kyiv city, State Tax Service of Ukraine regarding recognition as illegal and cancellation of decisions on refusal to register tax invoices and the obligation to register tax invoices in the Unified Register of Tax Invoices for a total amount of more than 111.1 million UAH.

Ground for reviewing the court decision under the newly discovered circumstances was the presence of verdict of the Holosiivskyi District Court of Kyiv city, according to which the plaintiff's manager was found guilty of committing a criminal offense provided for in Part 2 of Article 205-1 of the Criminal Code of Ukraine, and it was established that the latter registered company for a monetary reward, without the purpose of carrying out economic activity.

At the same time, it was established from the case materials that the disputed tax invoices and all the provided documents were signed by the same person who, during the criminal proceedings, denied his involvement in the company's activities and reported that he did not sign any documents, except for registration ones, on the plaintiff’s behalf and did not authorize anyone on this.