- The court supported the position of the tax authorities regarding the grounds for increasing the amount of VAT liability.
- The court of cassation upheld the position of the controlling authority.
- The courts of first and appellate instances correctly noted that the disputed adjustment calculation had already been registered by the plaintiff in the Unified Register of Tax Invoices.
- The Supreme Court agrees with the conclusions of the previous instances and states that the plaintiff unlawfully failed to make adjustments to the tax credit in the VAT declaration for October 2021.
- The plaintiff had already registered the adjustment calculation in the Unified Register of Tax Invoices before submitting the VAT declaration.
- The cassation appeal of the plaintiff was dismissed by the Cassation Administrative Court.
- The decisions of the Zakarpattia District Administrative Court and the Eighth Appellate Administrative Court were upheld without changes.
Source: od.tax.gov.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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