The status of “risky”: To appeal or not to appeal?
The Supreme Court of Ukraine in the Resolution as of August 5, 2022, once again indicated that assigning taxpayer to the list of taxpayers who meet the risk criteria does not violate the rights and interests of such a taxpayer.
The main thing in this case is that the Supreme Court has been governed by the Procedure No. 117, which has already expired. And the new Procedure for suspension of the registration of a tax invoice/calculation of adjustment No. 1165 provides for the right of the taxpayer to appeal such assigning to the list of risky taxpayers.
This is extremely logical, because the primary source of the problem for the taxpayer is his classification as “risky”, and the blocking of tax invoices and the subsequent refusal to register are consequences of such assignment of the taxpayer to the list of risky.
It should be noted that the Supreme Court has already established a permanent position that such assigning to the list of risky, made on the basis of Procedure No. 1165, unlike the one made on the basis of Procedure No. 117, is a subject to appeal.
The full version of the article is available in Ukrainian by the link.
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