+ Word must be in search result. - Words must not be in search result. * Word start/end on characters before/after symbol. ""Words in quotes will be searched as phrase.


What are the deadlines to file a claim for the recovery of the “old” VAT refund according to the Supreme Court of Ukraine?

04 October, 2023 Newsletters

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.

Kind regards,

© WTS Consulting LLC, 2023

Views 228


Time limits for collection of budgetary compensation for VAT: what has changed after the decision of the Grand Chamber of the Supreme Court of Ukraine? 01 March, 2023    892

Yuliia Kryvomaz spoke at the online meeting of the Ukrainian Bar Association on VAT problems 13 February, 2023    1493

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?
23 December, 2022    252

Alexander Minin participated in the round table “Challenges for the tax system of Ukraine during the war in the context of the EU-Ukraine cooperation” 09 December, 2022    268

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 14 November, 2022    352

VAT problem which manifests itself now in Ukraine
(or why VAT in Ukraine does NOT correspond to the VAT system in the EU)
26 October, 2022    475

Alexander Minin and Yuliia Kryvomaz delivered reports in the XI Tax Forum of the Ukrainian Bar Association 26 October, 2022    1675

Verkhovna Rada has adopted the Draft Law No. 4184: “Google Tax” and other important changes 09 June, 2021    2151

The President of Ukraine signed the Law, which reduces the VAT rate for certain agricultural products 23 February, 2021    1197

Review of VAT changes in Draft Law 4184, or not only Google 22 February, 2021    1985

What do the VAT statistics show? 16 October, 2020    4434

“Backdating” VAT exemption: what to do? 02 April, 2020    1302