On the issue of possible tactics and updating approaches to court proceedings regarding «sham transactions»
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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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?
Tax dispute: what else to be guided by besides the Tax Code?
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
Increased liability on tax evasion
and some other crimes,
some other important changes of the Law on Amendments on Simplifying the Pre-Trial Investigation of Certain Categories of Criminal Offences
How to Distinguish between Disputable Tax Matters and Criminal Tax Evasion
Criminal proceedings on tax evasion in 2018 – what was year-end closing?
The importance of being consistent
Thresholds of criminal liability under Art. 212 of the Criminal Code of Ukraine in 2019