Court supported position of tax authorities regarding registration refusal of tax invoices in the Unified Register of Tax Invoices for more than 174.4 million UAH

Press service of the State Tax Service of Ukraine, published 20 March 2023 at 11:11 Chapter: News

Odesa district administrative court, during the review of case № 420/3838/20, based on the newly discovered circumstances, decided to leave without consideration statement of claim to Main Directorate of State Tax Service in Kyiv city, State Tax Service of Ukraine to declare illegal and cancel decisions on the registration refusal of tax invoices and obligation to register tax invoices in the Unified Register of Tax Invoices for the total amount of more than 174.4 million UAH.

Basis for reviewing court decision under the newly discovered circumstances was 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 Article 205-1 of the Criminal Code of Ukraine and it was established that the latter registered company for a monetary reward, without purpose of carrying out economic activity.

At the same time, it was established from the case materials that disputed tax invoices and all documents provided were signed by the same person who, during the criminal proceedings, denied personal 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 authorized it.