The courts annulled additional taxes for Alhmetov’s Combine for amount of UAH 1 billion

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On September 11, Dnipropetrovsk district administrative court satisfied a claim of “The Central Mining and Processing Combine” PJSC against the Office of large taxpayers of the State Fiscal Service (in case No.160/4394/19), invalidated and annulled the tax notification-decision No.0000644615 dated 12.02.2019, which increased the amount of plaintiff’s liability of profit tax for amount of UAH 106,1 million (including penal sanctions in the amount of UAH 35,4 million).

On September 9, this same court satisfied a claim of “The Northern Mining and Processing Combine” PJSC” against the Office of large taxpayers of the State Fiscal Service (in case No.160/4329/19), invalidated and annulled the tax notification-decision No.0000544618 dated 01.02.2019 about increase in the amount of liability of profit tax for amount of UAH 112,8 million (including UAH 75,2 million of principal payment and UAH 37,6 million of penalties).

As Finbalance wrote, on July 17, the Dnipropetrovsk District Administrative Court sustained the claim of PrJSC “Central Mining and Processing Plant” to the Office of Large Taxpayers of the State Fiscal Service (in case No. 804/4663/18) and canceled a number of tax notification-decisions dated February 22, 2018, including

- No. 0001384618 on increase of the amount of monetary liabilities under income tax by UAH 486.2 million (including tax liabilities - UAH 329.4 million, penalties - UAH 156.9 million);

- No. 0001544621 - on VAT tax liability of UAH 23.4 million and penalties in the amount of UAH 11.7 million.

On August 5, the Dnipropetrovsk District Administrative Court sustained the claim of PrJSC “Ingulets Mining and Processing Plant” to the Office of Large Taxpayers of the State Fiscal Service (in the case No.160 / 4474/19) and canceled the tax notification-decision No. 0000534615 dated February 1, 2019, for 83.1 million of which UAH 55.4 million is an increase in tax liability and UAH 27.7 million are fines.

In addition, on July 4, the Third Administrative Court of Appeal sustained the claim of PrJSC “Ingulets Mining and Processing Plant” to the Large Taxpayers Office of the State Tax Service in case No. 804/729/17 and canceled the tax notification-decisions

- No. 0000285103 dated January 20, 2017 on increase of the amount of monetary liability for VAT in part of UAH 20.5 million of the basic payment and UAH 10.2 million of penalties;

- No. 0000295103 dated January 20, 2017 on increase of the amount of monetary liability from income tax in the amount of UAH 42.1 million for the main payment and UAH 10.5 million of penalties.

On 06.03.2019 Dnipropetrovsk district administrative court satisfied a claim of “The Central Mining and Processing Combine” PJSC against the Office of large taxpayers of the State Fiscal Service in case No.804/8816/16 and annulled some tax notification-decisions dated 21.07.2016, by which the enterprise:

- is obligated to pay VAT in the amount of UAH 18,3 million, and the penal sanctions in the amount of UAH 9,2 million were applied;
- the amount of VAT liability for goods (works and services), made in Ukraine, in the amount of UAH 19,2 million is increased;
- the amount of tax profit liability in the amount of UAH 80,3 million is increased.

On 05.02.2019 the Third administrative court of appeal refused to satisfy an appeal of the Office of large taxpayers of the State Fiscal Service and affirmed a decision of Dnipropetrovsk district administrative court dated 16.04.2018 (in case No.804/694/18), which partially satisfied a claim of “The Southern Mining and Processing Combine” PJSC and annulled tax notification-decisions, including

- No.0010491406 dated 17.11.2017 for a total amount of UAH 31,7 million;
- No.0010501406 dated 17.11.2017 for a total amount of UAH 0,7 million;
- No.0000912200 dated 13.02.2018 for a total amount of UAH 40,4 million.

According to the materials of the Third administrative court of appeal dated 16.04.2019, within case No.160/7889/18, “The Central Mining and Processing Combine” PJSC appeals against a number of tax notification-decisions. They are connected with the tax audit act No.175/28-10-46-17/00190977 dated 27.12.2017 so far as it relates to the violation of provisions of the Tax code, established by the tax officers, by “The Central Mining and Processing Combine” PJSC in regards to deduction of tax liabilities for subsoil use rent payment for 2015 – the first half year of 2017 for a total amount of UAH 495,9 million.

Apart from that, Donetsk district administrative court considers a case No.805/4068/18-а on a claim of “Metinvest-Resource” LLC against the Office of large taxpayers of the State Fiscal Service of invalidating and annulling a tax notification-decision No. 0002362200 dated 18.05.2018 about increase of an amount of tax profit liability for amount of UAH 335,1 million and tax notification-decision No.0001054708 dated 21.02.2018 about reduction of amount of negative value of an object of profit taxation for amount of UAH 10 million.