Court supported tax authorities' position regarding refusal to register tax invoices

Court supported the controlling authority’s position regarding invalidation of the supply contract, which became basis for reviewing the court decision in refusal case to register tax invoices due to newly discovered circumstances.

In the course of litigation regarding registration of tax invoices, circumstances were established that became basis for initiating a lawsuit to declare the contract invalid, in particular, the bank's denial of bank settlements, seizure of bank accounts, personal economic sanctions of the National Security and Defense Council of Ukraine, etc.

Decision of the Dnipropetrovsk district administrative court in case № 160/22180/23 satisfied claim of the tax authority and invalidated the contract for execution of which disputed tax invoices were compiled.

Therefore, refusal decision to register tax invoices, given invalidity of the above-specified contract, is justified, and therefore claims in this part cannot be satisfied.

Dnipropetrovsk district administrative court on 04.06.2024 in case № 160/19475/21 partially satisfied application of the State Tax Service of Ukraine to review the court decision based on newly discovered circumstances. Decision of the Dnipropetrovsk district administrative court as of 25.01.2022 in part of satisfied claims was canceled in the part of declaring them illegal and canceling the decisions; new one was adopted, which refused to satisfy claim in the part of tax invoices’ registration.