I was delighted to hold a webinar at the Business Consulting Academy, dedicated to the judicial practice of resolving tax disputes.

The webinar focused on exemplary tax disputes and tax disputes resolved by the Grand Chamber of the Supreme Court.

Among the important judgments rendered by the Grand Chamber in 2020, it is necessary to note the following three:

- The resolution of 7 April 2020 in case No 910/4590/19 initiated by LLC "Askop-Ukraine" => administrative courts have jurisdiction over the cases involving the recovery under section 625 of the Civil Code of Ukraine of annual 3% interest and inflation charges in case of the failure of the state authorities to provide VAT refund on a timely manner;

- The resolution of 1 July 2020 in case No 804/4602/16 initiated by LLC “Salamandra Insurance Company” => the failure of a bank to remit a tax liability to the state revenues based on the payment instruction of a taxpayer exempts the taxpayer from penalties and daily default interest, but does not exempt him from paying to the state revenues the tax liability itself; and

- The resolution of 18 November 2020 in case No 813/5892/15 brought by LLC “Yablunevyi Dar” => orders on appointing tax inspections issued by the tax authorities based on court orders in criminal cases cannot be challenged in any type of court proceedings in Ukraine.