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Features reference to individual tax advice as evidence.

At the request of taxpayers, the supervisory authorities provide them with free individual tax advice on the practical application of certain provisions of tax and other legislation, the control of which is entrusted to the supervisory authorities, within 25 calendar days following the date of receipt of such request by the supervisory authority.
Taxpayers often refer to tax advice as proof of the legitimacy of their actions. At the same time, in order to form a well-established practice in this area, the Supreme Court decided to resolve such situations.
In order for a court to determine the actions of a taxpayer not at its own discretion, but in accordance with tax advice, the document must be issued by the tax authority before the person has committed the relevant actions.
This conclusion was reached by the Administrative Court of Cassation of the Supreme Court in a decision of 5 December 2019 in case № 820/5360/17.
The plaintiff argued to the court that the tax invoices were drawn up in error. The Supreme Court considered this statement of the plaintiff to be contradictory, and the tax legislation did not establish a procedure for action in the event of an error in the registration of PN, which were drawn up and signed in accordance with the current procedure. As explained to the plaintiff in the tax consultation, in case of suspension of registration of tax invoices, the taxpayer must take action to complete the procedure of registration of such tax invoices in ERPN, and then calculate the adjustment to the tax invoice, which he did.
The court confirms the thesis that a taxpayer cannot be prosecuted if he acted in accordance with the provided tax advice. However, in any case, the primary tax advice is, and then the taxpayer performs it.
In this case, the impact on the taxation of business transactions occurred in 2017. Instead, tax advice was provided on February 26, 2018. Thus, the plaintiff acted at his own discretion and not on the basis of tax advice.

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