Challenging DPS Decisions: How to Appeal Effectively Based on Available Information

• Results of the audit by the Accounting Chamber show that many decisions of the tax authorities regarding blocked tax invoices were overturned by courts due to lack of evidence
• Taxpayers find it easier to seek justice in court rather than with the tax authorities
• Taxpayers challenged over 44,000 tax decisions administratively, with courts reviewing almost 73,000 cases
• Only 27% of decisions in administrative proceedings were in favor of taxpayers, compared to 75% in court proceedings
• Tax revenues paid based on court decisions decreased over the years
• Tax authorities spent 800 million UAH on court fees during this period
• The criteria for blocking tax invoices based on taxpayer risk is considered too broad and leads to arbitrary decisions
• Courts overturned decisions due to lack of evidence for applying the risk criteria and failure to consider documents provided by taxpayers
• Changes in the procedure for blocking tax invoices have not resulted in improvements

Source: news.dtkt.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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