Analytics

TAX AUTHORITY’S LIABILITY FOR VIOLATIONS: BUY NICE OR BUY TWICE (and considering the new legislation – thrice) 02 July, 2021    2835

Try it again, or how to bypass the moratorium on tax audits for the second time 14 June, 2021    2014

The court decision on the registration of tax invoices – is it just the beginning? 22 April, 2021    4446

Customs value disputes: a review of recent decisions of the Supreme Court 15 April, 2021    2984

Country-by-Country Reporting: Form and procedure of submission 05 March, 2021    3007

Bonuses, incentive payments, credit notes: with VAT or without VAT? And what to do if they were with (without) VAT, but should have been without (with) VAT? 24 February, 2021    7527

Transfer Pricing reporting for 2020: what else you should know 19 February, 2021    1873

All non-residents/permanent establishments are required to [re]register with the tax authorities 12 February, 2021    3424

Renewal of the land lease: is the implied consent of the landlord enough? 18 January, 2021    3240

Attention! Changes related to terms for challenging tax accruals to the court after administrative appeal stage. And other terms in other cases 22 December, 2020    1631

New trust property: a year has passed, but nothing has changed 18 December, 2020    2416

Evidential force of emails: positions of the Commercial Cassation Court 03 December, 2020    2024

20-OPP – here we go again! 04 November, 2020    4777

The Law No. 466-IX stipulates that the income of individuals from certain transactions with investment assets is calculated at normal prices. What does it mean? 16 October, 2020    2308

Registration of VAT invoices is blocked – so what is to be done? – ІІІ
(when usual measures do not solve the problem) 15 October, 2020    2250

Electronic workflow and the moment of occurrence of tax liabilities – and more… 06 October, 2020    14046

THE GUARD IS TIRED! (ON CANCELLATION OF THE TAX AUDIT’S MORATORIUM) 05 October, 2020    2704

Getting ready for tax audits’ “tsunami” after quarantine?
AND
How many tax audits are really needed? 25 September, 2020    4623

To recognize or to ignore the unmotivated decisions of the State Tax Service: did the Supreme Court choose the right «verb»? 16 September, 2020    3327

CRIMINAL PROCEEDINGS: when and what for should the terms of investigation be checked 25 August, 2020    47882

What is happening with penalties for the late registration of tax invoices, which are not issued to the buyers 12 August, 2020    22227

How to deal with the contractor’s debt expected not to be returned in the tax accounting 27 April, 2020    1703

Delaying VAT refund by tax audits: is this lawful? 21 April, 2020    2650

High-end Transfer Pricing
Series of materials: Transfer Pricing and losses are not a verdict yet. In what cases are they justified and how shall it be done
Part 3 14 April, 2020    1736

Possible corporate income tax exemption for the first quarter, or “if you’re drowning, you’re on your own” rule 13 April, 2020    1930

“Backdating” VAT exemption: what to do? 02 April, 2020    2222

Special rules of appeal against surcharges (penalties) on the Unified Social Contribution 24 March, 2020    2053

What does the law on preventing COVID-19 change in the field of labor relations? 19 March, 2020    1647

Agricultural land exchange: the abolition of the moratorium may provoke disputes regarding questionable transactions of the past 06 March, 2020    2752

«Automatic» transfer of the land lease in case of purchase of the building: judicial practice and prospects 28 February, 2020    3486

Recent Changes in Administrative Proceedings 17 February, 2020    2791

Authorized Economic Operators (AEO): what is the procedure for obtaining the status? 10 February, 2020    2375

What are the risks of transferring electronic signature to another person? 27 January, 2020    4125

Authorized Economic Operators (AEO): who can get this status? 14 January, 2020    3058

Authorized Economic Operator (AEO) status and its advantages 24 December, 2019    3438

Updating! False start. Increased liability on tax evasion
and some other crimes,
and
some other important changes of the Law on Amendments on Simplifying the Pre-Trial Investigation of Certain Categories of Criminal Offences 20 December, 2019    3704

Updating the procedure of customs clearance under the Law on Authorized Economic Operators 16 December, 2019    2241

High-end Transfer Pricing
Series of materials: Transfer Pricing and losses are not a verdict yet. In what cases are they justified and how shall it be done
Part 1, 2 28 November, 2019    2066

Schrödinger’s contract – does it exist or not? 17 October, 2019    2326

Decriminalization of tax evasions on amount < UAH 2 881 500
Retroactivity of the effective version of Article 212 of the Criminal Code 11 October, 2019    6357

When the tax authorities may request price justification in operations, which fall under the norm of 30 % adjustment (subpara. 140.5.4 Article 140 of the Tax Code)? 11 October, 2019    2524

Directory of qualification characteristics of professions of employees – binding or non-binding 09 October, 2019    3349

To suspend business until an “impossible” document is obtained, or approaches of environmental inspection and courts to certain issues of application of the legislation on environmental expertise and environmental impact assessment 07 October, 2019    2949

What information about beneficiaries bank is entitled to request? 04 October, 2019    7583

When can we open a current account not only in the bank, or what’s interesting about the Second Payment Services Directive? 04 October, 2019    1794

Inspection visits exclusively on the basis of ILO Conventions No. 81 or No. 129. Are they legitimate? 02 October, 2019    1570

Foreign VAT refund 03 September, 2019    2076

License for storage of fuel – regulation of market or new corruption risks? 19 August, 2019    2283

Electronic signature on regular USB drive: to be, or not to be 09 July, 2019    2814

All we need is FREEDOM! 19 June, 2019    3908