Skliarenko, Sydorenko and Partners helped the company to refund VAT in the amount of 2.1 million UAH before the end of the litigation with the State Fiscal Service

The General Directorate of the State Fiscal Service of Kyiv, decided to refund VAT to a Ukrainian company, despite the open cassation proceedings on the complaint of the SFS itself.

The dispute about the inclusion in the Register of applications for the return of the amount of budgetary compensation of value added tax information regarding budgetary compensation in the amount of 2.1 million UAH. lasted since 2017. This positive resolution for the company was made possible by the intervention of a team of experts from Skliarenko, Sydorenko and Partners, under the leadership of associate partner Andriy Trigub.

The company won a legal dispute with the State Administration of the State Fiscal Service in Kiev in the district administrative court. This decision was appealed, but the appeal finally agreed with the position of the court of first instance.

According to the Order of maintaining the Register of applications for the return of the amount of the budget refund of value added tax, approved by the Cabinet of Ministers of Ukraine of January 25, 2017 No. 26, after the court decision enters into legal force, the SFS body is obliged to enter into the Registry information about the agreed amount of the budget refund of the taxpayer for the next work day after receiving the relevant decision.

“Despite the fact that the court decision entered into force, the SFS did not fulfill the requirements to enter data into the register. The procedure of enforcement through the State Executive Service did not help either, - commented on the case of A. Trigub. - Understanding that the respondent may delay the case indefinitely due to the cassation appeal of the appeal decision, we decided to use auxiliary tools to protect the interests of the client. Among the measures taken, appealing to the Business Ombudsman’s Council, created to prevent violations of the legitimate interests of business entities, turned out to be effective. ”

Based on the results of studying the situation of the business ombudsman, the Council developed recommendations and appealed to the SFS of Ukraine with a request to take measures for their implementation. Based on this appeal, the State Fiscal Service of Ukraine obliged the Audit Department of the Capital Board to eliminate violations of the law and enter the data into the Register.

“This situation, unfortunately, is typical for Ukraine. Government agencies, even if we are talking about obvious violations of the rights of citizens or businessmen, consider it possible to ignore direct prescriptions of the law and “litigate to the last”, hiding behind state interests and the need to fill the budget, said Oleksandr Skliarenko, managing partner of Skliarenko, Sydorenko and Partners, . - However, such an approach actually does more harm. After all, the attitude of state bodies and their representatives to the implementation of the law, to the mandatory court decision forms the business climate in the country (which politicians are so “concerned about”), and also determines the possibility and expediency of investing in the economy. ”