Statistics of court cases with the tax authorities show that of the total number of cases that in January-November 2021 were (pending) in courts of different instances, one of the key categories is cases on claims of taxpayers to the state tax authorities on the invalidation / invalidity of tax notices-decisions – 25.8 thousand cases in the amount of UAH 245 billion.
The courts considered 6.7 thousand cases totaling UAH 68.5 billion, of which UAH 4.1 thousand in favor of the State Tax Service bodies in the amount of UAH 51.5 billion.
Thus, according to the results of inspections, the tax authorities intended to increase budget revenues by UAH 17 billion. These are funds that the business was forced to protect in court and successfully defended.
Although the above statistics of litigation shows that the tax authority often wins, proper preparation for the trial and the formation of a high-quality evidence base significantly increase the chances of victory and proper protection of the legitimate interests of taxpayers.
Counsel, Head of Dispute Resolution and Bankruptcy Practice at Teffi Law Firm Andriy Ilyuk in his article for the publication “Lawyer&Law” analyzed the most indicative tax cases of 2021:
Судова практика_Податкові спори-2021
The article is only available in Ukrainian