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Cancellation of tax assessment notices totaling UAH 1.3 million
On May 13, 2024, the Kyiv District Administrative Court upheld the claim filed by the attorney of Misechko & Partners on behalf of Ukragroalliance LLC, ruling to cancel the tax assessment notices.
The grounds for issuing tax decisions and imposing sanctions on the taxpayer were considered by the supervisory authority to be violations committed by Ukragroalliance LLC in the form of selling grain products to buyers at a price lower than the purchase price, the impossibility of storing products in the declared volumes, failure to accrue tax liabilities for the amount of goods sold, as well as allowing the sale of goods without accrual of tax liabilities.
In defending the business interests of Ukragroalliance LLC, the company refuted the conclusions of the tax authority in the court proceedings and, using primary documents, proved: the absence of violations on the part of the company, the sale of products at a price higher than the purchase price using the method of accounting for product inventories permitted by the national standard, according to which goods sold first are valued at the cost of the first goods received, the availability of grain storage facilities and proper accounting for grain and its write-off, as well as proved the legitimacy of taxing grain exports at 0% and writing off the balance as a loss with VAT accrual.
The Kyiv District Administrative Court satisfied the claim and canceled the tax assessment notices, considering the primary documents provided by the taxpayer and establishing that the controlling authority had not proved the taxpayer's guilt and the commission of a tax offense.
Legal support of the project was provided by the attorney at law Iryna Borysenko and assistant attorney Yaryna Pash.