Lawyer, expert in tax law, protection of clients' interests in tax disputes, provision of professional advice on tax issues, appeal of unlawful decisions of tax authorities, optimization of tax burden.
A client contacted the tax practice at “Prikhodko&Partners” after the tax authorities assessed her additional tax liabilities of approximately UAH 1,000,000. The tax authorities cited the alleged failure to pay taxes on income received from the foreign company Fenix International Ltd (the OnlyFans platform) as the basis for these assessments.
During the audit, the tax authorities incorrectly classified the income received, failed to take into account the actual circumstances of its receipt, and committed significant violations of the Tax Code of Ukraine and procedural requirements when issuing the tax notification decision. As a result, the client was exposed to significant financial losses, penalties, and forced collection.
Analysis of the situation and development of a legal position:
Following a detailed analysis of the case materials, a number of violations committed by tax service employees were identified, in particular:
incorrect application of tax legislation regarding the taxation of income from foreign platforms;
lack of proper evidence of the tax liability in the stated amount;
violation of the procedure for issuing tax notification decisions and the principles of tax certainty.
Based on the identified violations, a well-founded legal position was formed and a claim was prepared for the administrative court demanding the cancellation of illegal tax assessments.
Appeal to court:
The lawsuit was filed in the administrative court demanding that the tax notice decision be declared unlawful and overturned in its entirety. All necessary evidence, legal analysis, and arguments regarding the illegality of the tax authority’s actions were presented in court.
Result:
The court fully satisfied the claims:
the tax notice decision was overturned;
tax liabilities totaling approximately UAH 1 million were deemed unlawful;
the client was exempted from paying the additional tax and penalties.
This case clearly demonstrates that even a significant additional tax assessment is not a final judgment for a taxpayer. In the event of unlawful actions by tax authorities, effective legal protection and professional legal support allow you to fully defend your rights, avoid financial losses, and overturn unlawful decisions by government agencies.
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