An energy company approached WINNER with a problem concerning an additional tax penalty of UAH 8.2 million imposed by the State Tax Service for late registration of tax invoices. The tax authority refused to consider the reasoned objections and complaints, which forced the company to defend its interests in court.

Key facts of the case
• Objections to the tax audit report were prepared, but the tax authority did not respond.
• The tax notification-decision was appealed to the State Tax Service, but the complaint was dismissed.
• A lawsuit was filed in court, and an effective legal position was developed to defend the client.
• Proven in court:
• No fault on the part of the client in the delay in registering invoices
• Violation of the audit procedure by the State Tax Service
• Court results:
• The Kyiv District Administrative Court recognises the actions of the State Tax Service as unlawful
• The appellate court upholds the decision
• The Supreme Court finally cancels the fine — the company saves UAH 8.2 million

Why this case is important
• Demonstrates effective protection of business interests before regulatory authorities.
• Confirms that thorough preparation and a competent court strategy are the basis for victory in tax disputes.
• A real-life example for companies facing tax risks: even in cases involving large sums and stubbornness on the part of the State Tax Service, legal battles make sense and can be successful.

WINNER Law Firm is a partner for responsible businesses in complex tax matters and real financial security.

Translated with DeepL.com (free version)