Court confirmed legality of issued tax notifications-decisions for 416.66 million UAH

Press service of the State Tax Service of Ukraine, published 07 July 2021 at 09:30 Chapter: News

Court upheld position of the Western interregional directorate of the STS for work with large taxpayers that issued tax notifications-decisions for a total amount of 416.66 million UAH.

The Eighth Administrative Court of Appeal upheld position of the Western interregional directorate of the STS for work with large taxpayers and concluded that tax liabilities from excise tax on the retail sale of excisable products arise for a person who directly sales petroleum products from columns through gas stations directly to consumers, regardless of conditions for the sale of petroleum products during settlement transactions.

The Appellate Court, taking into account circumstances in the case as a whole, concluded that the LLC “VOG RETAIL” through a network of gas stations sells petroleum products to the final consumer, so these transactions are subject to excise tax in the 5% amount of the excisable products value according to Sub-paragraph 213.1.9 Paragraph 213.1 Article 213 of the Tax Code of Ukraine.

The Eighth Administrative Court of Appeal made a decision as of 10.06.2021 in the case № 803/1118/16 to fully satisfy appeal of the controlling body and to cancel Decision of the Court of first instance which satisfied claims of the LLC “VOG RETAIL” in full. The disputed tax notifications-decisions were canceled, a new Decision was adopted, which completely denied the taxpayer’s claims.

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