Useful documents

Judgment of the European Court of Human Rights in Case of A and B v. Norway 08 September, 2017    3564

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    2963

Resolution of the Constitutional Court of the Russian Federation as of July 2, 2013 15 August, 2017    4037

The Court ruling of the High Administrative Court of Ukraine as of May 29, 2017 14 August, 2017    2699

Judgment of the European Court of Human Rights in the case of N.K.M. v. HUNGARY 07 August, 2017    2906

The Court rulings of the investigating judges determining the absence of authority of the tax police investigators 01 August, 2017    4675

Provisional text JUDGMENT OF THE COURT (Tenth Chamber) 11 May 2017 (*) in case of the Shirtmakers BV v. Staatssecretaris van Financiën 21 July, 2017    2416

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    4114

Decision of the Constitutional Court Of Ukraine as of June 23, 2009 07 July, 2017    1759

Verdicts in criminal proceedings for tax evasion in the first quarter of 2017 05 July, 2017    1425

Effects of cyber-attack: Ways to solve problems when registering VAT invoices 04 July, 2017    1715

The Court ruling of the High Administrative Court of Ukraine as of April 03, 2017 30 June, 2017    3258

The Court ruling of the Kharkiv Court of Appeal as of May 31, 2017 20 June, 2017    1929

The Court ruling of the Kharkiv Court of Appeal as of October 06, 2016 20 June, 2017    1390

The Court ruling of the Kharkiv Court of Appeal as of October 04, 2016 20 June, 2017    3312

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    5823

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    1499

Letter of the National Agency for Prevention of Corruption 26 April, 2017    1775

Judgment of the European Court of Human Rights in the case of Polimerkonteyner, TOV v. Ukraine 19 April, 2017    5670

Verdicts in criminal proceedings for tax evasion in the second half of 2016 17 January, 2017    3092

Resolutions on conducting tax audit, delivered by the investigative judges within the period of August-September, 2016 21 October, 2016    2055

Verdicts in criminal proceedings for tax evasion in the first half of 2016 04 October, 2016    2245

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    2470

Verdicts in criminal proceedings for tax evasion in 2015 04 March, 2016    2093

Verdict for the failure of execute tax adjustments 04 March, 2016    1814

Verdict for misuse of VAT relief 04 March, 2016    2768

Verdict for failure to declare income received from interest for the loan granted 04 March, 2016    2644

Verdict of acquittal in case related to application of normal prices when selling real estate 04 March, 2016    1539

Verdict for tax evasion by non-application of arm’s-length prices 02 March, 2016    1988

Judgment of the European Court of Human Rights in Case of Österlund v. Finland 26 February, 2016    3595

Useful court decisions regarding local taxes 10 February, 2016    2738

Decision of the U.S. Supreme Court on declaring Income Tax Act 1894 unconstitutional 24 November, 2015    2591

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    2023

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    3553

Instruction on algorithm of behavior during the interrogation of witness 03 April, 2015    5555

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    5767

WTS Global TP Survey and Country Guide 2013 27 November, 2013    3703

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    8038

The Law of Ukraine “On Amendments to the Tax Code of Ukraine on Transfer Pricing” 09 August, 2013    5281

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    6178

The Draft Law on Amendments to the Tax Code of Ukraine on transfer pricing (for preview) 01 August, 2013    6367

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    14326

Тransfer Pricing Manual for Developing Countries 10 October, 2012    5996

Transfer Pricing and Customs Value (ICC Policy Statement) 21 September, 2012    5768

Instruction regarding actions of company staff during the tax audit (updated) 30 August, 2012    11915

Draft letter to the tax authorities with an offer of amicable settlement in a court case on tax losses of previous years. 26 July, 2012    5584

VAT on payment of bonuses to buyers. Russian practice. (Сontinuation) 11 June, 2012    6677

Typical (model) explanation of refusal of signing the tax audit act (certificate) under the wording of the declarative character. 24 April, 2012    34839

Typical (model) response to the request of the tax police in accordance with Article 97 of the Code of Criminal Procedure in deciding the issue regarding initiation of criminal case based on the results of tax audit with the subsequent assessment of tax liabilities. 19 April, 2012    14029

Ruling of Presidium of Higher Administrative Court of RF regarding VAT object during payment of bonuses to retailers 17 April, 2012    6616