+ 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.

 

Is a taxpayer entitled to submit to the court documents, which were not previously provided to the tax authority, and is there a ground for the court to disregard these documents?

authors: Alexander Shemiatkin, Elena Bukuyeva, Andrii Kulida

source: "Yurydychna Gazeta"

15 May, 2023 Press

Article is available in Ukrainian language
Views 4830

SIMILAR POSTS

Documents during tax audits vs. evidence in tax disputes 31 October, 2025    308

Alexander Minin and Yuliia Kryvomaz spoke at the XIV Tax Forum of the Ukrainian Bar Association 31 October, 2025    216

Additional capital in Ukrainian TOVs (LLCs): Is it now easier or harder for tax purposes? 24 September, 2025    805

Triple reduction in tax assessments and a cancelled tax notice – a big win for our agribusiness client 24 July, 2025    268

Tax authorities’ requests abroad: taxation risks in transactions with non-residents 06 May, 2025    903

Documents from territorial recruitment centers, tax authorities, or customs are sent by post but not actually delivered: How this can cause problems for the recepient 14 March, 2025    1934

The District Administrative Court of Kyiv has been liquidated: the worst expectations are becoming reality 26 November, 2024    2108

The Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports has entered into force for Ukraine: Implications for participants of MNE groups in Ukraine 07 November, 2024    997

Criminal method of tax administration 01 April, 2024    1909

Templates of notification of a crime based on Article 366 “Official forgery” / Article 367 “Official negligence” of the Criminal Code of Ukraine 01 April, 2024    1167

Order of the State Tax Service of Ukraine No. 204 as of May 12, 2020, on arrangement of work of the Commissions dealing with suspension of registration of Tax Invoice / Adjustment Calculation in the Unified Register of Tax Invoices 26 January, 2024    17769

Where to find the true law? OR
How to determine valid provisions of the Tax Code at the particular time period?
19 January, 2024    1768

Comment