Supplier’s official’s denial the fact of having signed primary documents. Impact on a taxpayer – position of the Supreme Court of Ukraine
On 22.09.2015 the Supreme Court of Ukraine (the SCU) adopted the Resolution in case No. 810/5645/14 partially satisfying the claim of the tax authority, revoking decisions of inferior courts and moving the case for a new round of consideration.
WILL THE ERA OF CRIMINAL PROCEEDINGS UPON TAX AUDIT RESULTS BE OVER?
AMENDMENTS TO THE INFAMOUS SFS ORDER DATED 31.07.2014 NO.22
Settlements on Pleading Guilty of Sham Business by Supplier Companies as a New Trend for Additional Tax Accruals
On 17.02.2015 the Higher Administrative Court of Ukraine passed the Decision in Case No. К/800/24186/14, by which the Plaintiff was denied the right to the formation of tax credit on the ground that its contractor’s official, having previously pleaded guilty and having entered into a settlement on pleading guilty with the prosecutor, was sentenced for a crime under Part 2 of Article 205 of the Criminal Code of Ukraine – sham business.