October, 05 2018
The round table on «Whether there are chances to challenge a tax notification-decision subject to the existence of verdict under Article 205 of the Criminal code of Ukraine regarding participant/director of the contractor», organized by Tax and Customs Law Committee of the UBA, was held on October 02, 2018.
Alexander Minin, Senior Partner at , in his introductory speech outlined the agenda and main point of discussion, having mentioned that nowadays the Supreme Court does not have the unanimous legal position regarding the sham business. Alexander Minin pointed out, that despite certain positive changes derived from public meetings and a thorough discussion of the problem with some judges of the Cassation Administrative Court, the court practice keeps forming by means of using old approaches.
Pointing the significance and importance of these round tables, Alexander Minin underlined, that now the search for a new model for resolving disputes regarding sham business is really proceeds on the level of the Cassation Administrative Court. Given the willingness of the judges to enter the dialogue, the legal community can help to create a new fair approach.
Antonina Gorodetska, Senior of Counsel at , in her speech made a point of necessity to struggle against using the interrogation protocols as evidences, having dwelled on the issue why administrative courts should not consider mentioned protocols as evidences. Antonina expressed the hope, that perhaps the attention of the Cassation Administrative Court to the legal status of the interrogation protocol as such, will help to change the court practice of its using as evidences.
Presentation with Antonina Gorodetska speech is available by the link.