Court confirmed legality of issued tax notifications-decisions for 24.685 million UAH

Kyiv District Administrative Court upheld position of Main Directorate of the STS in Kyiv region and concluded that the LLC “Brenivan” did not determine and did not disclose financial income from discounting accounts payable at the time when debt arose, as a result of which the taxpayer underestimated the income tax object.

In addition, the Court of first instance, taking into account circumstances in the case as a whole, lack of fixed assets and labor resources of the taxpayer’s counterparty, examined in detail movement of goods along the supply chain by the supervisory authority, all counterparties in which actual business operations between the LLC “Brenivan” and the relevant counterparty.

Decision of the Kyiv District Administrative Court as of 17.05.2021 in the case № 320/6494/19 denied in satisfaction claims of the LLC “Brenivan” on the recognition of illegal and cancellation of tax notifications-decisions.

As follows, the Court confirmed legality of tax notifications-decisions issued by Main Directorate of the STS in Kyiv region for the total amount of 24.85 million UAH.

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