What are the deadlines to file a claim for the recovery of the “old” VAT refund according to the Supreme Court of Ukraine?
This article describes the consequences of the Decision of the Grand Chamber of the Supreme Court
about the cancellation of a previously valid position of the Supreme Court regarding the procedural period for the collection of “old VAT” (a special procedural period of 1095 is not used anymore; a general procedural period of six months shall be applied).
At the moment, the abovementioned position is used by the Supreme Court to overturn court decisions that were made according to the previous position of the Supreme Court.
Only one of thirteen currently existing decisions of the Supreme Court establishes that changes in the position of the Supreme Court are not grounds for canceling a court decision that had gained legal force before the Supreme Court changed its position.
The full version of the article is available in Ukrainian by the link.
Yuliia Kryvomaz spoke at the online meeting of the Ukrainian Bar Association on VAT problems
Cases on blocking/additional requirements for the registration of a VAT invoice in view of the nature of VAT as an indirect tax.
Can the buyer appeal the blocking of the registration of the invoice?
The Judgement of the Court of Justice of the EU regarding the national practice of tax authorities on refusal of the right to deduct VAT in the event of improper conduct on the part of the issuer of the invoice
Review of VAT changes in Draft Law 4184, or not only Google
What do the VAT statistics show?
“Backdating” VAT exemption: what to do?