+ Word must be in search result. - Words must not be in search result. * Word start/end on characters before/after symbol. ""Words in quotes will be searched as phrase.

 

On the issue of possible tactics and updating approaches to court proceedings regarding «sham transactions»

30 November, 2018 Exclusive

For a long period of time disputes over so-called "void agreements" have been the most notorious disputes with tax authorities. The notion does not precisely define this category of disputes, but it has been always applied to. This refers to the refusal of tax authorities to declare the tax credit and/or expenses on transactions with contractors, which directors/participants are involved in criminal proceedings under Art. 205 of the Criminal Code of Ukraine "Fictitious business activity".

In this newsletter, we will analyze some elements of possible approaches to the court consideration of such disputes, which practical application is not widespread at present. However, we expect that its application may greatly improve the taxpayer’s position and facilitate a fair court consideration of such disputes.

(i) ...

 

Full text is open only for the subscribers.

Views 1012

SIMILAR POSTS

Decriminalization of tax evasions on amount < UAH 2 881 500
Retroactivity of the effective version of Article 212 of the Criminal Code
11 October, 2019    54

Decriminalization of Art. 205 of the Criminal Code of Ukraine and changes to Art. 212 of the Criminal Code of Ukraine – increasing of taxes non-payment thresholds that may lead to criminal prosecution
What are the practical implications for current cases?
26 September, 2019    1397

Tax dispute: what else to be guided by besides the Tax Code? 28 August, 2019    444

Statistics of criminal proceedings under Art. 212 of the Criminal Code of Ukraine for the first half of 2019 31 July, 2019    702

Thresholds of criminal liability for Unified Social Tax evasion (under Art. 212-1 of the Criminal Code of Ukraine) in 2019 17 July, 2019    710

KM Partners has defended the interests of METRO CASH & CARRY UKRAINE in the Constitutional Court of Ukraine confirming the right for return the local taxes’ overpayment in ATO territory 07 June, 2019    540

Increased liability on tax evasion
and some other crimes,
and
some other important changes of the Law on Amendments on Simplifying the Pre-Trial Investigation of Certain Categories of Criminal Offences
14 May, 2019    739

How to Distinguish between Disputable Tax Matters and Criminal Tax Evasion 26 March, 2019    847

Criminal proceedings on tax evasion in 2018 – what was year-end closing? 26 March, 2019    949

The importance of being consistent 01 March, 2019    661

The mission is (NOT) to be caught: supposedly extended deadlines for appealing on tax assessment? 21 January, 2019    2270

Thresholds of criminal liability under Art. 212 of the Criminal Code of Ukraine in 2019 09 January, 2019    51491

Comment