- The court upheld the tax authority’s findings that business transactions with a risky counterparty lacking employees and transport were fictitious.
- The company’s VAT credit was deemed overstated by 3.4 million UAH, and the total tax liability was increased by over 4.2 million UAH.
- The counterparty was listed as a risky taxpayer and failed to provide required payroll and tax reports, showing no real business activity or staff.
- No evidence of actual goods transportation or legitimate origin of goods was provided; submitted documents were found unreliable.
- The court rejected the company’s appeal, confirming the tax authority’s decision.
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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