Misechko & Partners has successfully represented DK 2020 LLC in a dispute with the State Tax Service of Ukraine over the refusal to register tax invoices
Misechko & Partners Law Firm in the interests of its client, DK 2020 LLC, has appealed in court against the decision of the Commission of the State Tax Service of Ukraine refusing to register tax invoices sent to the client by Misechko & Partners Law Firm regarding the relations with its counterparty.In the opinion of the Commission of the State Fiscal Service of Ukraine, business operations of DK 2020 with its counterparty fell within the criteria of risky business operations, and therefore the registration of such tax invoices was denied.On August 22, 2022 by decision of the District Administrative Court of Kyiv administrative claim was satisfied.Disagreeing with this court decision, the Main Department of the State Tax Service in Kiev filed an appeal with term violation and a petition for postponement of the court fee.On November 30, 2022 by the decision of the Sixth administrative court of appeal the Chief Administration of the State Tax Service in Kyiv was denied the deferment of payment of the court fee and the renewal of the missed period for the appeal.Thus, the Sixth Administrative Court of Appeal in its Decision noted that "since April 25, 2022 the city of Kyiv is not included in the areas of military (combat) activities or areas under temporary occupation, encirclement (blocking). Thus, the arguments given by the appellant can't be the evidence of the validity of the reasons of the deadline for the appeal against the decision of the court of first instance".Judicial support of the case was provided by the attorney at law of the firm Irina Usichenko.
