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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.

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