As a result of a documentary scheduled on-site audit of the Client conducted by the State Tax Service of Ukraine, tax notices-decisions on additional assessment of value added tax were issued.
The essence of the violations imputed by the tax authority was reduced to the conclusion about the allegedly improper taxation by the Client with value added tax of motivational payments made by the Client in favor of counterparties.
The ETERNA LAW team developed a comprehensive legal position which refuted the arguments of the State Tax Service of Ukraine set out in the audit report.
As a result of the consideration of the case, the court fully satisfied the Client’s claims and cancelled the tax notices-decisions.
The project team included associate Vladyslav Holubokov, senior associate Artur Koval, counsel Lidiia Zhovtiak under the supervision of ETERNA LAW partners Kristina Shapovalova and Oleh Malskyy.