The VAT payer meets the criteria of risk: what are the options to appeal to the court?

In this publication, we propose to analyze together the expediency of appealing the decision on compliance of a VAT payer with the risk criteria (hereinafter – the decision on compliance of the CD) with the court and its consequences for the payer. After all, over the last period of time the tendency of “automatic” blocking (suspension) of registration of tax invoices (further – PN) in the presence of the decision on conformity of KR became more frequent.


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