U-Tax Blog

I was pleased to hold a webinar on the case law of the Supreme Court in tax disputes for the students of the tax course of the Business Consulting Academy. 

This time model (exemplary) cases and cases considered/to be soon considered by the Grand Chamber were dealt with. 

While there are not many  model cases in the field of tax litigation  (one two and that is all), the situation with the cases of the Grand Chamber is much more interesting.

Among the most recent cases of the Grand Chamber, it is worth especially noting the following two:

1) Case No. 804/4602/16 intiated by Salamander Insurance Company, LLC. In this case, the Grand Chamber on 1 July 2020 put an end to disputes related to the failure of banks to execute wire transfer instructions of the taxpayers on transferring taxes to the state revenues. The conclusion of the Grand Chamber is unlikely to please such taxpayers. It ruled that the  taxpayers are exempt from fines and daily default interest, but the tax liability itself must be paid once more by the taxpayers to the state revenues. 

2) Case No. 826/9464/18 initiated Ukrvydavpoligrafiya. The case has not been resolved yet. The consideration at the Grand Chamber is scheduled for 26 August  2020. This is really one of those cases being of a great significance to tax lawyers. The case addresses the issues that are extremely important for tax litigation in general. In particular, the Grand Chamber will opine on: (i) the possibility of challenging the tax audit orders after their execution and (ii) the possibility of invoking procedural violations as legal grounds for the cancellation of tax assessments in the event that the taxpayer allowed the tax authorities to carry out the tax audit.