Useful documents

The first decisions on tax disputes of the Supreme Court 24 January, 2018    2009

The list of legal forms of non-residents who do not pay income tax (corporate tax), including tax on income received outside the state of such non-residents’ registration, and /or are not tax residents of the state in which they are registered as legal entities 22 January, 2018    9724

The list of states (territories), which meet the criteria established in subsection 39.2.1.2 of subparagraph 39.2.1 of paragraph 39.2 of Article 39 of the Tax Code of Ukraine 22 January, 2018    8499

Individual Tax Advice of the SFS “On procedure for determination of normal prices” as of June 12, 2017 16 January, 2018    2203

Judgments in the group of cases of Benderskiy v. Ukraine 15 November, 2017    1362

Protocol to the 1993 UK/Ukraine Double Taxation Convention 07 November, 2017    1486

Verdicts in criminal proceedings for tax evasion in the first half of 2017 26 September, 2017    3770

Judgment of the European Court of Human Rights in Case of Jóhannesson and Others v. Iceland 08 September, 2017    1588

Judgment of the European Court of Human Rights in Case of A and B v. Norway 08 September, 2017    1892

Clarification of the State Fiscal Service of Ukraine concerning the Treaty between Ukraine and the Federal Republic of Germany on Avoidance of Double Taxation to German Kommanditgesellschaft 01 September, 2017    1635

Resolution of the Constitutional Court of the Russian Federation as of July 2, 2013 15 August, 2017    3138

The Court ruling of the High Administrative Court of Ukraine as of May 29, 2017 14 August, 2017    1992

Judgment of the European Court of Human Rights in the case of N.K.M. v. HUNGARY 07 August, 2017    1563

The Court rulings of the investigating judges determining the absence of authority of the tax police investigators 01 August, 2017    3940

Provisional text JUDGMENT OF THE COURT (Tenth Chamber) 11 May 2017 (*) in case of the Shirtmakers BV v. Staatssecretaris van Financiën 21 July, 2017    1717

The list of legal forms of non-residents that do not pay profit tax and/or are not tax residents in the countries of their registration 17 July, 2017    2898

Decision of the Constitutional Court Of Ukraine as of June 23, 2009 07 July, 2017    1205

Verdicts in criminal proceedings for tax evasion in the first quarter of 2017 05 July, 2017    807

Effects of cyber-attack: Ways to solve problems when registering VAT invoices 04 July, 2017    895

The Court ruling of the High Administrative Court of Ukraine as of April 03, 2017 30 June, 2017    2581

The Court ruling of the Kharkiv Court of Appeal as of May 31, 2017 20 June, 2017    1309

The Court ruling of the Kharkiv Court of Appeal as of October 06, 2016 20 June, 2017    883

The Court ruling of the Kharkiv Court of Appeal as of October 04, 2016 20 June, 2017    2690

DECREE OF THE PRESIDENT OF UKRAINE No. 133/2017
On the decision of the National Security and Defense Council of Ukraine of April 28, 2017 “On the imposition of personal special economic and other restrictive measures (sanctions)” 17 May, 2017    4565

The Court ruling of the Kyiv Court of Appeal as of April 11, 2017 on the cancellation of the Court ruling on appointment of the tax audit under subpara. 78.1.11 of the Tax Code of Ukraine (case of A. Zhurzhii) 27 April, 2017    930

Letter of the National Agency for Prevention of Corruption 26 April, 2017    1025

Judgment of the European Court of Human Rights in the case of Polimerkonteyner, TOV v. Ukraine 19 April, 2017    4251

Verdicts in criminal proceedings for tax evasion in the second half of 2016 17 January, 2017    2519

Resolutions on conducting tax audit, delivered by the investigative judges within the period of August-September, 2016 21 October, 2016    1406

Verdicts in criminal proceedings for tax evasion in the first half of 2016 04 October, 2016    1513

The decision of the High Specialized Court on the exemption from liability under part 4 Article 212 of the Criminal Code of Ukraine 30 May, 2016    1830

Verdicts in criminal proceedings for tax evasion in 2015 04 March, 2016    1444

Verdict for the failure of execute tax adjustments 04 March, 2016    1133

Verdict for misuse of VAT relief 04 March, 2016    2129

Verdict for failure to declare income received from interest for the loan granted 04 March, 2016    1953

Verdict of acquittal in case related to application of normal prices when selling real estate 04 March, 2016    939

Verdict for tax evasion by non-application of arm’s-length prices 02 March, 2016    1313

Judgment of the European Court of Human Rights in Case of Österlund v. Finland 26 February, 2016    2556

Useful court decisions regarding local taxes 10 February, 2016    2101

Decision of the U.S. Supreme Court on declaring Income Tax Act 1894 unconstitutional 24 November, 2015    1928

Letter of the High Specialized Court of Ukraine for Civil and Criminal Cases: rules of qualification of official forgery which is the scheme of tax evasion 08 October, 2015    1445

Resolution of the Supreme Court of Ukraine: peculiarities of treatment of official forgery which was committed for the purpose of tax evasion 08 October, 2015    1735

Instruction on algorithm of behavior during the interrogation of witness 03 April, 2015    3991

The Judgments of the European Court of Justice as a reference for grounding of compliance of the Estonian corporate income tax system to the directives of the European Union 18 July, 2014    4710

WTS Global TP Survey and Country Guide 2013 27 November, 2013    3066

The Letter of the Ministry of Revenue and Duties of Ukraine “Regarding judicial practice on appeals against decisions on determining (adjustment) customs value” 19 August, 2013    7009

The Law of Ukraine “On Amendments to the Tax Code of Ukraine on Transfer Pricing” 09 August, 2013    4643

Decision of the Constitutional Court of Ukraine No. 6-rp/2013 dated 11 July, 2013 in court case № 1-4/2013 (case on reimbursement of expenses for legal services within commercial proceedings) 09 August, 2013    5435

The Draft Law on Amendments to the Tax Code of Ukraine on transfer pricing (for preview) 01 August, 2013    5592

Convention between the Government of the Republic Cyprus and the Government of Ukraine for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income 13 November, 2012    12789