Useful documents

The Judgement of the Court of Justice of the EU regarding request for refund of the portion of the VAT excess relating to transactions not covered by tax audit 24 February, 2023    65

The List of territories on which combat actions are (were) conducted or which are (were) temporarily occupied by the Russian Federation 28 December, 2022    213

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    254

The Decision of the Supreme Court of Ukraine as of June 27, 2022, regarding transactions for the supply of iron ore pellets in the periods 2013 – 2015 and the specifics of the application of the comparative uncontrolled price method for the purposes of transfer pricing 16 September, 2022    228

Procedure for confirmation of the possibility or impossibility of the taxpayer’s fulfillment of the obligations specified in subpara. 69.1 of para. 69 of subsection 10 of Chapter XX “Transitional provisions” of the Tax Code of Ukraine 12 September, 2022    158

The Resolution of the Supreme Court of Ukraine as of July 7, 2022, regarding recognition as unfounded of the conclusion of the Supreme Court of Ukraine that the status of a fictitious, illegal enterprise is incompatible with legal business activity 30 August, 2022    339

Information on the availability and technical condition of vehicles and equipment, as well as on citizens who work at the enterprise, institution and organization on such vehicles and equipment 17 August, 2022    532

Decision of the Supreme Court of Ukraine as of December 2, 2019, regarding the application of para. 198.5 of the Tax Code in the case of depreciation of goods that were located in the temporarily uncontrolled territory of Ukraine during the anti-terrorist operation 29 July, 2022    254

Judgment of the European Court of Human Rights in the Case of Krayeva v. Ukraine 30 June, 2022    911

Decision of the Constitutional Court of Ukraine No. 4-р(II)/2022 as of June 15, 2022, which declared unconstitutional the sanction provided in para. 2 of Article 485 of the Customs Code of Ukraine 29 June, 2022    432

Ukraine denounces the Double Tax Treaty with Russia 03 May, 2022    371

Separate opinion of the Judges of the Grand Chamber of the Supreme Court of Ukraine as of September 8, 2021, regarding the erroneous conclusion of the Grand Chamber of the Supreme Court on the impossibility of the tax audit order to be the subject of an independent appeal in court 23 February, 2022    649

Resolution of the Grand Chamber of the Supreme Court of Ukraine as of September 8, 2021 on the impossibility of appealing the order to conduct a tax audit after admission to the audit 22 February, 2022    775

Protocol Amending the Convention between Ukraine and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital 25 June, 2021    741

The Supreme Court Ruling as of April 28, 2021 on the referral to the Grand Chamber of the Supreme Court of the issue on deviation from the position regarding determining the status of a fictitious enterprise and its consequences 14 June, 2021    5524

The Newsletter of the State Tax Service of Ukraine No. 19 regarding taxation of non-residents and their permanent establishments 16 February, 2021    813

The detailed list of large taxpayers assigned to interregional State Tax Service directorates 13 January, 2021    1105

Order of the State Tax Service of Ukraine “On approval of the Regulations on the Large Taxpayers Office of the State Tax Service” as of July 29, 2020 13 January, 2021    3490

The Resolution of the Supreme Court as of November 10, 2020, regarding mandatory details of the tax invoice 18 December, 2020    2645

The Decision of the Kyiv District Administrative Court as of November 25, 2020, which contradicts the case law of the Supreme Court on the fundamental need to apply the provisions of para. 73 of Subsection 2 of Section XX “Transitional Provisions” in resolving cases regarding fines for late registration of tax invoices not issued to the buyer 17 December, 2020    1030

The Resolution of the Sixth Administrative Court of Appeal as of October 01, 2020, which does not cancel the tax notification-decision by virtue of para. 73 of Subsection 2 of Section XX “Transitional Provisions” of the Tax Code contrary to the practice of the Supreme Court 03 December, 2020    1660

The Resolution of the Sixth Administrative Court of Appeal as of September 28, 2020 03 December, 2020    1366

The Decision of the Dnipropetrovsk District Administrative Court as of October 12, 2020 03 December, 2020    1176

The Resolution of the Supreme Court as of November 11, 2020 03 December, 2020    2749

The Resolution of the Supreme Court as of September 01, 2020 03 December, 2020    2304

The Resolution of the Supreme Court as of August 05, 2020 03 December, 2020    2260

The Letter of the State Tax Service of Ukraine as of October 5, 2020 in reply to the request of the European Business Association regarding the imposition of penalties for failure to submit a notification upon to the Form No. 20-OPP 04 November, 2020    746

The Decision of the Volyn District Administrative Court as of September 28, 2020 which takes into account arguments of the plaintiff regarding the absence of grounds to submit a notification upon the Form No. 20-OPP 04 November, 2020    1056

The Resolution of the Supreme Court as of July 21, 2020 in favor of the tax authority regarding the imposition of fines to the insurance company for non-reporting upon the form 20-OPP 04 November, 2020    664

Decision of the Constitutional Court of Ukraine No. 9-р/2020 as of August 28, 2020 22 September, 2020    5226

The Resolution of the Supreme Court as of August 10, 2020 16 September, 2020    4068

The Resolution of the Supreme Court as of September 03, 2020 16 September, 2020    1722

The Resolution of the Supreme Court as of May 19, 2020 16 September, 2020    598

The Resolution of the Supreme Court as of April 03, 2020 16 September, 2020    749

The Resolution of the Supreme Court as of June 11, 2019 16 September, 2020    1271

The Resolution of the Supreme Court as of January 24, 2019 16 September, 2020    5041

The Resolution of the Kyiv District Administrative Court as of June 06, 2012 16 September, 2020    469

Decision of the Constitutional Court of Ukraine No. 3-рп/2003 as of January 30, 2003 20 August, 2020    3017

The Resolution of the Supreme Court as of July 29, 2020 10 August, 2020    5266

The Resolution of the Supreme Court as of July 22, 2020 10 August, 2020    2966

The Resolution of the Supreme Court as of July 17, 2020 10 August, 2020    16107

Resolution of the Plenum of the Supreme Court of the Russian Federation as of November 26, 2019 No. 48 “On practice of application by the courts of legislation on responsibility for tax crimes” 09 July, 2020    693

Alert relating to emergency measures in labour law in Ukraine resulting from the Covid-19 Crisis 13 May, 2020    1080

Judgments of the Kyiv District Administrative Court as of January 21, 2020 04 March, 2020    3676

The resolution of the Lviv District Administrative Court as of October 31, 2016 04 March, 2020    892

Form of self-assessment questionnaire of an enterprise wishing to get Authorized Economic Operator status, applicable in EU 07 February, 2020    821

IMF TECHNICAL ASSISTANCE REPORT – DISTRIBUTED PROFIT TAX; VOLUNTARY DISCLOSURE OF ASSETS; AND BEPS IMPLEMENTATION 05 December, 2019    3342

The resolution of the Cabinet of Ministers of Ukraine as of September 25, 2019 № 846 27 September, 2019    20297

Decree of the Cabinet of Ministers of Ukraine as of August 21, 2019 № 682-р 03 September, 2019    1024

The resolution of the Cabinet of Ministers of Ukraine as of June 19, 2019 № 537 03 September, 2019    804