The Supreme Court: tax audits conducted in violation of the moratorium under the Tax Code with reference to the Resolution of the Cabinet of Ministers of Ukraine No. 89 are illegal
This article describes the decision of the Supreme Court of Ukraine which defines that conducting tax audits despite the moratorium with reference to the Resolution of the Cabinet of Ministers of Ukraine No. 89 as of February 3, 2022, is illegal. The importance of this decision lies in the fact that the Supreme Court has not previously assessed the legality of this kind of tax audit.
The full version of the article is available in Ukrainian by the link.
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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