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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

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