Specialists of KM Partners not only confirmed the correctness of enterprises` position and also proved an illegality of tax authority`s actions. Particularly, the argumentation regarding absence of evidentiary value of the act of audit was formulated in connection with missing by tax authority established term for documental planned on-site inspection regarding accrual of VAT refund.
Such position was completely supported by the Kyiv appeal administrative court and the Supreme Court.
2018
client: one of the leading international grain trading companies