INTEGRITES successfully defended Dunapack's interests in the Court of Appeal


INTEGRITES Tax and Customs team has successfully defended the interests of Dunapack, one of the leading corrugated packaging manufacturers, in the Fifth Administrative Court of Appeal. The hearing in Odessa was the second stage in one of the first of the few transfer pricing disputes in Ukraine.

The Kherson District Administrative Court had previously declared illegitimate and completely cancelled the tax decisions by which INTEGRITES’ client was charged additional tax liabilities and fines of almost 16 million hryvnias.

INTEGRITES team represented the interests of the client during consideration of the appeal of the State Fiscal Service in the Kherson region, Autonomous Republic of Crimea and Sevastopol against the decision of the first instance court. As a result, the appeal was not satisfied, and the decision of the Kherson District Administrative Court was left unchanged.

When considering the case, the courts of the first and appeal instances analysed the rules for the application of transfer pricing methods. Consequently, the use of the method selected by INTEGRITES’ client in the research on the correspondence of prices in controlled transactions to the usual prices was recognized as legitimate.

INTEGRITES team working on the case consisted of the partner and head of Tax and Customs Viktoriya Fomenko and associate, attorney, Tax and Customs, Kostyantyn Kharchenko.