Is it impossible to challenge the tax audit orders even if they are issued in the absence of legal grounds? Should the taxpayer bite the bullet and tolerate the tax audit?
Recently, a new court practice has been formed where the courts refuse to open proceedings in cases on cancelation of orders on appointing the tax audits stating that such disputes are not subject to consideration in administrative proceedings at all. As a ground for such conlcusions, the courts refer to the position of the Supreme Court, set forth by the Grand Chamber of the Supreme Court in its Resolution as of September 08, 2021, in case No. 816/228/17. This court practice significantly impairs the real rights of the taxpayer in terms of the possibility of protection against illegal tax audits.
The full version of the article is available in Ukrainian by the link.
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