The reason for refusing to register the tax invoice was the erratum in one of a number of optional documents, submitted to the supervisory body together with written explanations according to the recommendations of the latter.
GOLAW lawyers managed to prove in court that the decision of the tax authority is illegal in view of its inconsistency with the provisions of tax law, excessive formalism of the supervisory authority, as well as there is the factual and documentary evidence of the reality of the business transaction.
After the court decision came into force, the State Tax Service of Ukraine delayed its implementation. However, thanks to the prolific work of GOLAW lawyers and the support of the Business Ombudsman Council, the actual registration of the tax invoice took place.
GOLAW head of tax practice Iryna Kalnytska and senior associate Olena Sulyma worked on the project.
