Court cancelled the tax penalty of UAH 12.8 mln imposed on the chain stores Novus

Все про економіку та фінанси

On June 25, the Kyiv District Administrative Court satisfied the claim of Novus Ukraine LLC to the Large Taxpayers’ Office of the SFS (case No. 640/7644/19) and canceled the tax assessment-decision No.0000544401 as of February 4, 2019, by which a penalty of 10% that is UAH 12.78 mln was applied to the plaintiff for violation of the deadlines for registration of tax invoices/computations of adjustment to tax invoices for 15 days or less in the VAT amount of UAH 127.8 mln.

During the trial, Novus Ukraine LLC insisted that the company had timely sent the tax invoice for registration in the Unified register of tax invoices, as a result of which there were no grounds for imposition of liability to the plaintiff, provided for by paragraph 1201 of the Tax Code of Ukraine.

“Having examined the circumstances of the plaintiff’s tax invoice No. 6772 as of March 31, 2018 for registering them in the Unified register of tax invoices, the court established the fact that the plaintiff sent this tax invoice during the business day on April 15, 2018, that is, within the period established by paragraph 201.10 article 201 of the Tax Code of Ukraine.

At the same time, the defendant did not submit to the court any evidence of malfunction of the taxpayer’s telecommunications facilities or other evidence to prove the plaintiff’s guilt in violating the deadline for sending tax invoices.

Thus, the court concluded that the plaintiff had fully performed own duty of registering the said tax invoice within the period established by paragraph 201.10 of the Article 201 of the Tax Code of Ukraine", - stated in the decision of the Kyiv District Administrative Court as of June 25, 2019.

Novus Ukraine LLC operates chain stores of hyper-and supermarkets Novus, as well as Novus Express neighborhood stores.