Unlocking tax invoices during martial law: a case study

"Taxes are the price we pay for the opportunity to live in a civilized society".

Yasinskiy Yevhen

Head of tax law practice

An expert in the practice of tax law, specializes in the protection of rights in court, corporate law.

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Unlocking tax invoices during martial law: a case study

Reading time: 3 min.

Unlocking tax invoices is a common request in our work. It was with such a request that an enterprise from the Lviv region, which is engaged in the production of construction metal structures and parts of structures and construction works, turned to us. It was necessary to make sure that the company left the list of risky ones, and invoices could be submitted without artificial complications. Here, the Main Directorate of the DPS in the Lviv region acted illegally. So we chose the strategy of representing interests in court and filed the corresponding lawsuit.

How did everything happen?

We substantiated the administrative claim by the fact that the contested decision did not clearly indicate the reason for blocking the invoice. The decision, in accordance with the norms of the current legislation, must indicate which documents were not submitted by the taxpayer - so that this affected the blocking of the invoice. These are documents related to the supply and purchase of goods or services, transportation of goods, their storage, etc.

 

The position of the State Tax Service representatives made it impossible for the taxpayer to submit reasonable explanations or necessary primary documents. This became evidence that the administrative method of influencing the situation was ineffective, so we went the way of challenging the actions of tax officials through the court.

What was the trial of the case?

On June 26 of this year, the Lviv District Administrative Court opened proceedings in the case by its decision. Our team, accompanying her, understood their responsibility, because the result depended on how quickly the client company would be able to resume its economic activity. In addition, the tax officials really acted as unreasonable as possible when they blocked invoices without any real signs of the riskiness of business operations. Therefore, we tried to solve the problem as quickly as possible, so that the client company did not suffer from the arbitrariness of representatives of the fiscal authority.

We qualitatively drew up a statement of claim and attached to it a package of accompanying documentation, which proved that the client conducts business activities in accordance with legal requirements. We also proved that both the client company and its counterparties have no problems with fulfilling their obligations within the framework of economic legal relations. As a result, the court, hindering the persuasiveness of the claims, satisfied them.

October 20, 2023 is the date of the court decision in case 380/13667/23. This administrative claim was fully satisfied, and our client's company was able to return to its uninterrupted operations.

 

In summary…

Therefore, requests from client companies regarding the need to unblock tax invoices are an important component of our activity. Contact us - and we will help you qualitatively, because we are used to not stopping halfway and going to the planned result.

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