According to specialists of Legal regulation department of the Main Directorate of the STS in Kherson region, the Autonomous Republic of Crimea and Sevastopol city, during the 1st half of 2020 the number of 327 cases totaling 1.130.8 million UAH was considered in courts of various instances with the participation of the STS’s representatives.
Of these, 176 cases totaling 989.2 million UAH of the tax liabilities were resolved by the courts in favor of the state. This is 54% of the number and more than 87% of the amount of cases.
The new strategy of the tax lawyers of Kherson region favors the collection of additional evidence for a full, comprehensive and objective investigation of the case’s circumstances in proving their persuasiveness before the court. Gathered evidence is open to the taxpayers and everyone can be sure that an appeal in such cases has no judicial perspective. This is confirmed by practice: on the taxpayers’ claims to the State Tax Service of the region during 6 months of 2020, the number 258 cases totaling 880.6 million UAH was considered. Of these, 107 cases totaling 739 million UAH or 84% of the amount of lawsuits, were resolved in favor of the regional STS.
Taxpayers most often challenged tax notifications – decisions on the assessment of tax liabilities and penalties. Meanwhile, the constant practice of pre-trial claims of disputes between taxpayers and the authorities allows avoiding unfounded claims.