Business breakfast on “Current Trends in Judicial Practice in Tax Disputes in 2017” hosted by INTEGRITES

On November 16, 2017, INTEGRITES hosted a business breakfast on the topic “Current trends in judicial practice in tax disputes in 2017”.

The key speakers were represented by the lawyers of Tax and Customs Practice, including Victoria Fomenko, the counsel, Head of the practice and lawyers Oleg Kotlyar, Konstantin Kharchenko, Katerina Kornelyuk.

INTEGRITES experts actively discussed and analyzed the main trends in disputes with tax authorities, revealed the vulnerabilities of Ukrainian businesses during tax audits, assessed the position of tax authorities and courts, as well as advised on how to minimize tax risks and defend the position in court, provided recommendations regarding the collection of evidence in tax disputes.

In particular, the following issues were discussed:

1. Disputes about fictitiousness of transactions and counteragents

1.1. Practical aspects of the presumption of “good faith of the taxpayer”

1.2. The criteria guiding the court in establishing the authenticity of primary documents

1.3. Criteria for determining the reality of transactions

1.4. The position of the administrative courts of Ukraine on the fact of opening a criminal proceeding under the article on fictitious entrepreneurship, as evidence of a fictitious transaction

2. Enforcement of tax norms to economic activities with non-residents

2.1. The practice of application of the sub-clause 39.2.1.1. of the Tax Code of Ukraine to define the economic operations controlled

2.2. Applying the concept of “beneficial owner” to sub-license and freight contracts

2.3. Disputes on transfer pricing

3. Disputes on appealing the blocking of registration of tax invoices
4. Tax disputes: can the ECHR practice help?