On October 07, 2024, the Kyiv District Administrative Court considered administrative case No. 320/28748/23 on the claim of Misechko & Partners Law Firm on behalf of SMART TIM LLC against the Head Department of the State Tax Service in Kyiv and the State Tax Service of Ukraine to cancel decisions and oblige the State Tax Service to take certain actions.

The subject of the dispute was the decision of the Commission on Suspension of Registration of Tax Invoices/Calculation of Adjustments in the Unified Register of Tax Invoices to refuse to register tax invoices of SMART TIM LLC from the Unified Register of Tax Invoices for a total amount of UAH 6.307 million. The controlling authority considered the compliance of SMART TIM LLC with clause 8 of the Taxpayer Risk Criteria to be the grounds for suspension of registration. 

Iryna Borysenko, attorney at law of Misechko & Partners Law Firm, motivated the claims of SMART TIM LLC by the unlawfulness of the contested decisions due to their non-compliance with the criteria of clarity and comprehensibility of an individual act, which gives rise to their ambiguous interpretation and affects the possibility of exercising the right or fulfilling the obligation of the taxpayer to fulfill the legal will of the subject of authority.

An additional lever for the success of the legal position of the lawyer of Misechko & Partners Law Firm in order to protect the rights and interests of SMART TIM LLC was the collection, processing and submission to the court of evidence of the reality of business transactions, the amounts of which were reflected in the disputed tax invoices.

The Kyiv District Administrative Court upheld the claim of Misechko & Partners on behalf of SMART TIM LLC, recognizing as unlawful and canceling the disputed decisions of the supervisory authority and obliging the State Tax Service to register the disputed tax invoices in the Unified Register of Tax Invoices.

Iryna Borysenko, attorney at law of Misechko & Partners, worked on this project.