Головна Analytics and judicial practice Judicial practice For recognition invalid of tax message - solution
For recognition invalid of tax message - solution
Analitics and judicial practice - Judicial practice

With the participation of the legal department of Lutsk united state tax Volyn region achieved positive results in a case initiated by the private company "U" recognition of invalid tax notification solutions.
Higher administrative court of Ukraine satisfied cassation tax authority, overturned the previous court instances and denied the claim, noting the following.
In the claimant provided copies of tax invoices incorrectly stated the number of certificates of registration of the payer of value added tax (seller), conditions are not stamped delivery, form of payment.
Moreover, according to the Desnyanskiy district court of Kyiv, suspended revoked entity and payer registration of value added tax company - supplier of the plaintiff from the moment the court decision. This decision was not appealed and became final.
Because tax bills issued by a legal entity, which at the time of business transactions did not exist, can not be a basis for assigning amounts to a tax credit for value added tax on such economic transactions.

February 4, 2011 | Press-service STA in Ukraine according to the Legal Department