I was pleased to hold a webinar hosted by Liga-Zakon on the topic: "TOP 10 most important judgements of the Supreme Court in tax disputes in 2020-2021".
In particular, during the webinar, among other things, the court jurisprudence on the following issues was considered:
- the possibility of appealing orders on appointing tax audits after their execution;
- the possibility to refer to procedural violations in case of the admission of the taxmen to carrying out a tax audit;
- the possibility of applying section 625 of the Civil Code of Ukraine (three percent per annum interest and inflation charges) in tax relations;
- the illegality of conducting documentary tax audits of VAT refund for periods after 1 July 2015;
- determination of a recurring tax offence for the purposes of applying fines by the tax authorities; and
- calculation of the statute of limitations in tax disputes.
In particular, during the webinar, among other things, the court jurisprudence on the following issues was considered:
- the possibility of appealing orders on appointing tax audits after their execution;
- the possibility to refer to procedural violations in case of the admission of the taxmen to carrying out a tax audit;
- the possibility of applying section 625 of the Civil Code of Ukraine (three percent per annum interest and inflation charges) in tax relations;
- the illegality of conducting documentary tax audits of VAT refund for periods after 1 July 2015;
- determination of a recurring tax offence for the purposes of applying fines by the tax authorities; and
- calculation of the statute of limitations in tax disputes.
