GOLAW attorneys have successfully defended the interests of the international retailer of branded clothing, footwear and accessories in a tax dispute

GOLAW law firm has successfully defended the interests of the international company – a well-known retailer of branded clothing, footwear and accessories, in a tax dispute.

As the result of the actual audit in 2019 at one of the stores, the company was fined for violation of the tax legislation. According to the tax authorities the audit was conducted based  on the consumer’s complaint about the store’s violation of the payment transactions procedure. Instead, having reasonable doubts about the existence of such a complaint, the company refused to assist the tax authorities in conducting the tax audit. GOLAW attorneys, in its turn, sent a request to obtain a copy of the above-mentioned complaint.

Subsequently, during the court appeal, GOLAW attorneys proved that the consumer’s letter received by the tax authority could not be a sufficient and proper basis for the audit.

Ruling in favor of the company, the court stressed that regardless of the taxpayer’s decision to admit (not admit) officials to the audit, further appealing its consequences in the form of tax notices-decisions and other decisions, the taxpayer is not deprived of the opportunity to refer to legislation violations of the supervisory body for conducting such an inspection.

The absence of legal grounds for the actual audit leads to the recognition of the latter as illegal and inconclusive. The tax audit report, obtained during the inspection, cannot be recognized as the evidence in the case, as it was obtained in violation of the procedure established by law.

GOLAW partner, head of tax practice Iryna Kalnytska, senior associate Olena Sulyma and junior associate Anna Sokur worked on the project.

Practices | Sectors

823

Related insights

GOLAW is highly recognized in the international ranking The Legal 500 EMEA 2024

02 April 2024 News

GOLAW is highly recognized in the international ranking The Legal 500 EMEA 2024

Read
Continuous development and career advancement makes each member of the GOLAW team even better, more successful, and more professional 💪🏻

22 March 2024 News

Continuous development and career advancement makes each member of the GOLAW tea...

Read
⚡️ Our firm was ranked by The Legal 500 Green Guide: EMEA 2024 for contributing to the development of sustainable and green energy 🌱

04 March 2024 News

⚡️ Our firm was ranked by The Legal 500 Green Guide: EMEA 2024 for contributing ...

Read
View all

We use cookies to improve performance of our website and your user experience.
Cookies policy Cookies settings

Please read the provisions of the privacy policy and the processing of personal data carefully Cookies policy.

I consent to the processing of personal data in accordance with the privacy policy and the processing of personal data

I want to receive a mailing

We use cookies to improve performance of our website and your user experience. Cookies policy Hide settings

Thank you for your trust!

Your request for a consultation has been received, and our experts will be in touch with you shortly.

Go to main page
Thank you for subscribing to our newsletter!

Going forward, you will remain informed about the latest and most significant legislative updates, expert publications, and forthcoming event announcements.

Go to main page