ASSISTANCE IN CASE OF REFUSAL OF TAX INVOICE
We will understand the real reasons for denial of registration, help to properly file a complaint, prescribe explanations, collect the complete package of necessary primary documentation for a positive result, as well as provide support in the committees of the fiscal service decision-makers. In case of wrongful refusal, we will appeal against it in court.
The possibility of a judicial appeal against the suspension of registration of the PN / RC directly follows from the content of Art. 5 of the Code of Ukraine on Administrative Judiciary (hereinafter – CASU). It provides that every person has the right, in accordance with the procedure established by this Code, to apply to an administrative court, if he / she considers that the decision, action or inaction of the subject of authority has violated his / her rights, freedoms or legitimate interests. In doing so, it may ask for their protection, in particular by declaring the power of the entity to be unlawful and an obligation to refrain from committing certain actions (or, conversely, to take them).
Similarly, and d. 17.1.7 The GCC provides for the right of the payer to appeal, in accordance with the procedure established by this Code, the decisions, actions (inaction) of the controlling bodies (officials).
However, in our view, an appeal to the court at this stage is premature and is unlikely to produce the desired result. That is why the attorneys of our company advise to use administrative solution of the problem.