Court confirmed legality of position of tax officials

Panel of judges of the Seventh appellate administrative court agrees with conclusions of the Court of first instance that the additional contract dated 12.23.2022 provided by the plaintiff during the case review cannot be proper evidence, since the specified document was not submitted to the tax authority during registration of disputed tax invoices, and therefore it was not given assessment by the tax authority.

According to above specified, courts came to the conclusion that at the time of making disputed decisions, the plaintiff submitted to the tax authority primary documents that contained contradictions and were not confirmed by information that was specified in tax invoices, therefore, the contested decisions were made by the defendant in a reasonable manner and in accordance with current legislation and therefore there are no grounds for their cancellation.

Appellate court noted that similar legal position is set forth in the Supreme Court's ruling as of 29.06.2023 in case № 640/21884/20.

By the decision of the Seventh appellate administrative court as of 22.11.2023, in case № 240/5563/23, the taxpayer's appeal was dismissed, and decision of the Court of first instance as of 27.06.2023 remained unchanged.