Useful documents

Resolution of the Supreme Court of Ukraine as of February 23, 2023, in case No. 640/17091/21 that the taxpayer’s appeal of the order to conduct a tax audit is not a dispute about the right within the meaning of Clause 2, Part 4 of Article 283 of the Code of Administrative Procedure of Ukraine and does not prevent the consideration of an application for confirmation the validity of the administrative seizure of the taxpayer’s property 05 April, 2024    1774

Resolution of the “Tax Chamber” of the Supreme Court as of February 22, 2020, in case No. 826/17123/18 regarding the significance of procedural violations of the tax authority when appointing a tax audit for the taxpayer’s exercise of the right to protection against an illegal tax audit by not admitting and simultaneously challenging the order for a tax audit, which is proper way of protection 04 April, 2024    1047

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    2072

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    19617

The Decision of the Supreme Court of Ukraine as of September 13, 2023, which established that disputes regarding requisition of property for military purposes are subject to consideration under civil-law jurisdiction 04 October, 2023    3600

Instructions on how to act during the inspection of military record keeping at the enterprise 01 September, 2023    2539

Instructions on how to act during the inspection of labour legislation compliance by State Labour Service of Ukraine 01 September, 2023    1324

Decision of the Constitutional Court of Ukraine No. 5-р(II)/2023 as of July 5, 2023, which declared unconstitutional the sanction provided in para. 2, part 1 of Article 483 of the Customs Code of Ukraine 18 July, 2023    2255

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    5253

The List of territories on which combat actions are (were) conducted or which are (were) temporarily occupied by the Russian Federation 28 December, 2022    1946

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    1550

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    2325

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    3087

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    3837

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    2658

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    2155

Judgment of the European Court of Human Rights in the Case of Krayeva v. Ukraine 30 June, 2022    3714

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    2436

Ukraine denounces the Double Tax Treaty with Russia 03 May, 2022    1547

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    2426

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    2508

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    1901

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    8226

The Newsletter of the State Tax Service of Ukraine No. 19 regarding taxation of non-residents and their permanent establishments 16 February, 2021    1994

The detailed list of large taxpayers assigned to interregional State Tax Service directorates 13 January, 2021    2506

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    5545

The Resolution of the Supreme Court as of November 10, 2020, regarding mandatory details of the tax invoice 18 December, 2020    4716

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    2150

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    3311

The Resolution of the Sixth Administrative Court of Appeal as of September 28, 2020 03 December, 2020    2993

The Decision of the Dnipropetrovsk District Administrative Court as of October 12, 2020 03 December, 2020    2623

The Resolution of the Supreme Court as of November 11, 2020 03 December, 2020    4787

The Resolution of the Supreme Court as of September 01, 2020 03 December, 2020    4251

The Resolution of the Supreme Court as of August 05, 2020 03 December, 2020    4171

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    1923

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    2382

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    1934

Decision of the Constitutional Court of Ukraine No. 9-р/2020 as of August 28, 2020 22 September, 2020    8814

The Resolution of the Supreme Court as of August 10, 2020 16 September, 2020    5428

The Resolution of the Supreme Court as of September 03, 2020 16 September, 2020    2747

The Resolution of the Supreme Court as of May 19, 2020 16 September, 2020    1674

The Resolution of the Supreme Court as of April 03, 2020 16 September, 2020    1877

The Resolution of the Supreme Court as of June 11, 2019 16 September, 2020    2410

The Resolution of the Supreme Court as of January 24, 2019 16 September, 2020    6055

The Resolution of the Kyiv District Administrative Court as of June 06, 2012 16 September, 2020    1301

Decision of the Constitutional Court of Ukraine No. 3-рп/2003 as of January 30, 2003 20 August, 2020    3931

The Resolution of the Supreme Court as of July 29, 2020 10 August, 2020    6501

The Resolution of the Supreme Court as of July 22, 2020 10 August, 2020    4414

The Resolution of the Supreme Court as of July 17, 2020 10 August, 2020    17596

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    3383