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Resolution of the Cabinet of Ministers of Ukraine No. 89, which granted tax authorities permission to conduct audits in violation of the moratorium under the Tax Code of Ukraine, has been canceled – now at the level of the court of appeal

20 July, 2022 Newsletters

*Unfortunately, at the cassation level, the case was remanded for a new trial, during which the claimant submitted a motion to withdraw the claim and requested that the proceedings be closed. Decisions in the case are available in Ukrainian at the following links: Decision of January 26, 2022, Ruling of July 5, 2022, Ruling of May 1, 2024, and Ruling of June 13, 2024.

This article describes the decision of the Sixth Administrative Court of Appeal, which confirms the decision of the court of first instance about recognition of the Resolution of the Cabinet of Ministers of Ukraine No. 89 of February 3, 2021, as illegal.

The importance of this decision lies in the fact that based on this Resolution No. 89 many documentary tax audits were conducted in violation of the moratorium on such audits.

In view of the cancellation of the Resolution No. 89, the tax audits carried out on its basis are obviously illegal.

The full version of the article is available in Ukrainian by the link.

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