SFS did not achieve freezing of funds of Komo Ukraine in the court

Все про економіку та фінанси

On July 4, Volyn District Administrative Court refused to satisfy the claim of the Large Taxpayers’ Office of the SFS against Komo Ukraine LLC (in case No.140/2722/18) regarding the freezing of funds on the company accounts opened in the banks.

According to court materials, the chief accountant of Komo Ukraine LLC did not allow the tax authorities to conduct a desk unscheduled on-site audit, due to the fact that the period specified in the order on the appointment of the audit (as of 04.01.2016 till 12.31.2017) was already checked.

The Large Taxpayers’ Office in own lawsuit emphasized that according to the subparagraph 16.1.13 of the Article 16 of the Tax Code, taxpayers are obliged to allow officials of the regulatory authority to conduct audits regarding computation and payment of taxes and fees. 

The Volyn District Administrative Court noted that “filing claims for the imposition of freezing on taxpayer`s money held in the bank, on the grounds of not allowing officials to conduct of audits, is not a stipulated legal ground determined by the tax legislative provisions for imposing freezing of funds in accounts of the defendant, opened in the banking institutions" (quote).

Background

As Finbalance wrote, on June 21, the Volyn District Administrative Court opened proceedings in case No. 140/1902/19 on the claim of the Office of Large Taxpayers of the State Fiscal Service to LLC Komo Ukraine on the application of arrest of funds on the taxpayer`s accounts opened in the banks.

According to the data of the State Register, the final beneficiaries of LLC Komo Ukraine is the people`s deputy Stepan Ivakhiv and the children of the deceased People`s Deputy Ihor Yeremeiev (Roman and Sofia), who are co-owners of the Continium Group (among its assets - the network of WOG gas stations and the Bank of Investments and Savings).

It is well-known that hard cheese and melted cheese under the brand name Komo is produced by Dubnomoloko (this enterprise is also controlled by the mentioned persons).

On May 10, Rivne District Administrative Court partially satisfied the claim of Dubnomoloko to the Office of Large Taxpayers of the State Fiscal Service (in the case of No. 460/3026/18) and canceled tax notices-decisions of 16.11.2018 about the need to pay taxes and fines of UAH 123 million.

At the same time, the Volyn District Administrative Court considers the claim of LLC WOG Retail to the Office of large taxpayers of the State Fiscal Service (in the case No. 803/1118/16) on cancellation of tax notifications-decisions of 19.07.2016, which increased the amount of the excise tax liability by UAH 417 million (of which UAH 277.8 million is the main payment, and UAH 138.9 million - penalties).

According to the court materials, the relevant tax notifications-decisions were made on the basis of the act of tax audit of LLC WOG Retail dated 04.07.2016, conducted for the period from 27.07.2011 to 31.12.2015. As noted, LLC WOG Retail did not agree with the conclusions of the tax authorities on the grounds that the sale of fuel through the network of gas stations in 2015 was carried out both to end users for their personal non-commercial use (which is subject to excise tax on the sale of excisable goods by business entities) and to business entities for commercial or industrial use (not subject to excise tax).

About the “dairy” debts of the Continium group to Ukreximbank - here and here.

About the debts of the WOG network to banks and other creditors - here.