Court supported position of the State Tax Service regarding legality of including business entity in the plan – schedule of scheduled documentary audits

Cassation court supported the controlling body's position regarding legality of the plaintiff's inclusion in the plan – schedule of scheduled documentary audits for 2021.

Supreme Court noted that courts of first and appellate instances did not provide proper legal assessment of all argumentations set forth in the statement of claim and responses to the claim, as well as those given by parties during the case trial and did not provide legal assessment of content of claims made by the plaintiff and method of legal protection chosen by him, which indicates that the courts violated norms of procedural law, and in general led to the adoption of court decisions that do not comply with the law.

Cassation court concluded that proper way to protect the taxpayers’ rights is to appeal decisions of the controlling body, made based on the planned documentary audit results, including on the grounds of violation of procedure for its appointment and conduction, that is, the plaintiff chose improper way of protecting the violated right in this case, therefore, claims are not subject to satisfaction.

Therefore, the Cassation administrative court as a part of panel of judges of the Supreme Court dated 04.10.2023 in case № 480/12329/21 partially satisfied cassation appeal of the tax authority; decision of the Sumy district administrative court as of 13.07.2022 and decision of the Second appeal administrative court as of 30.05.2023 were canceled and new decision was adopted in the case, which refused to satisfy the plaintiff's claims.