\n
As the result of the actual audit in 2019 at one of the stores, the company was fined for violation of the tax legislation. According to the tax authorities the audit was conducted based\u00a0 on the consumer\u2019s complaint about the store\u2019s violation of the payment transactions procedure. Instead, having reasonable doubts about the existence of such a complaint, the company refused to assist the tax authorities in conducting the tax audit. GOLAW attorneys, in its turn, sent a request to obtain a copy of the above-mentioned complaint.<\/span><\/p>\n<\/div>\n\n
Subsequently, during the court appeal, GOLAW attorneys proved that the consumer\u2019s letter received by the tax authority could not be a sufficient and proper basis for the audit.<\/span><\/p>\n<\/div>\n\n
Ruling in favor of the company, the court stressed that regardless of the taxpayer\u2019s decision to admit (not admit) officials to the audit, further appealing its consequences in the form of tax notices-decisions and other decisions, the taxpayer is not deprived of the opportunity to refer to legislation violations of the supervisory body for conducting such an inspection.<\/span><\/p>\n<\/div>\n\n
The absence of legal grounds for the actual audit leads to the recognition of the latter as illegal and inconclusive. The tax audit report, obtained during the inspection, cannot be recognized as the evidence in the case, as it was obtained in violation of the procedure established by law.<\/span><\/p>\n<\/div>\nGOLAW partner, head of tax practice Iryna Kalnytska<\/strong>, senior associate Olena Sulyma<\/strong> and junior associate Anna Sokur<\/strong> worked on the project.<\/span><\/div>\n<\/p>","protected":false},"excerpt":{"rendered":"
As the result of the actual audit in 2019 at one of the stores, the company was fined for violation of the tax legislation. According to the tax authorities the audit was conducted based\u00a0 on the consumer\u2019s complaint about the store\u2019s violation of the payment transactions procedure. Instead, having reasonable doubts about the existence of […]<\/p>\n","protected":false},"author":4489,"featured_media":355612,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"\n
GOLAW Attorneys have Successfully Defended the Interests of the International Retailer of Branded Clothing, Footwear and Accessories in a Tax Dispute - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GOLAW Attorneys have Successfully Defended the Interests of the International Retailer of Branded Clothing, Footwear and Accessories in a Tax Dispute - European Business Association\" \/>\n<meta property=\"og:description\" content=\"As the result of the actual audit in 2019 at one of the stores, the company was fined for violation of the tax legislation. According to the tax authorities the audit was conducted based\u00a0 on the consumer\u2019s complaint about the store\u2019s violation of the payment transactions procedure. Instead, having reasonable doubts about the existence of […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2021-09-10T14:26:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-09-10T14:32:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/09\/Golaw_1_10092021.png\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/\",\"url\":\"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/\",\"name\":\"[:ua]\u0410\u0434\u0432\u043e\u043a\u0430\u0442\u0438 GOLAW \u0443\u0441\u043f\u0456\u0448\u043d\u043e \u0437\u0430\u0445\u0438\u0441\u0442\u0438\u043b\u0438 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0440\u0438\u0442\u0435\u0439\u043b\u0435\u0440\u0430 \u0431\u0440\u0435\u043d\u0434\u043e\u0432\u043e\u0433\u043e \u043e\u0434\u044f\u0433\u0443, \u0432\u0437\u0443\u0442\u0442\u044f \u0439 \u0430\u043a\u0441\u0435\u0441\u0443\u0430\u0440\u0456\u0432 \u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u0441\u043f\u043e\u0440\u0456[:en]GOLAW Attorneys have Successfully Defended the Interests of the International Retailer of Branded Clothing, Footwear and Accessories in a Tax Dispute[:] - European Business Association\",\"isPartOf\":{\"@id\":\"https:\/\/eba.com.ua\/#website\"},\"datePublished\":\"2021-09-10T14:26:36+00:00\",\"dateModified\":\"2021-09-10T14:32:13+00:00\",\"author\":{\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\"},\"breadcrumb\":{\"@id\":\"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/eba.com.ua\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0410\u0434\u0432\u043e\u043a\u0430\u0442\u0438 GOLAW \u0443\u0441\u043f\u0456\u0448\u043d\u043e \u0437\u0430\u0445\u0438\u0441\u0442\u0438\u043b\u0438 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0440\u0438\u0442\u0435\u0439\u043b\u0435\u0440\u0430 \u0431\u0440\u0435\u043d\u0434\u043e\u0432\u043e\u0433\u043e \u043e\u0434\u044f\u0433\u0443, \u0432\u0437\u0443\u0442\u0442\u044f \u0439 \u0430\u043a\u0441\u0435\u0441\u0443\u0430\u0440\u0456\u0432 \u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u0441\u043f\u043e\u0440\u0456\",\"item\":{\"@type\":\"WebPage\",\"name\":\"[:ua]\u0410\u0434\u0432\u043e\u043a\u0430\u0442\u0438 GOLAW \u0443\u0441\u043f\u0456\u0448\u043d\u043e \u0437\u0430\u0445\u0438\u0441\u0442\u0438\u043b\u0438 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0440\u0438\u0442\u0435\u0439\u043b\u0435\u0440\u0430 \u0431\u0440\u0435\u043d\u0434\u043e\u0432\u043e\u0433\u043e \u043e\u0434\u044f\u0433\u0443, \u0432\u0437\u0443\u0442\u0442\u044f \u0439 \u0430\u043a\u0441\u0435\u0441\u0443\u0430\u0440\u0456\u0432 \u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u0441\u043f\u043e\u0440\u0456[:en]GOLAW Attorneys have Successfully Defended the Interests of the International Retailer of Branded Clothing, Footwear and Accessories in a Tax Dispute[:]\"}}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eba.com.ua\/#website\",\"url\":\"https:\/\/eba.com.ua\/\",\"name\":\"European Business Association\",\"description\":\"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eba.com.ua\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\",\"name\":\"Katia Chaikovska\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"caption\":\"Katia Chaikovska\"},\"url\":\"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:ua]\u0410\u0434\u0432\u043e\u043a\u0430\u0442\u0438 GOLAW \u0443\u0441\u043f\u0456\u0448\u043d\u043e \u0437\u0430\u0445\u0438\u0441\u0442\u0438\u043b\u0438 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0440\u0438\u0442\u0435\u0439\u043b\u0435\u0440\u0430 \u0431\u0440\u0435\u043d\u0434\u043e\u0432\u043e\u0433\u043e \u043e\u0434\u044f\u0433\u0443, \u0432\u0437\u0443\u0442\u0442\u044f \u0439 \u0430\u043a\u0441\u0435\u0441\u0443\u0430\u0440\u0456\u0432 \u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u0441\u043f\u043e\u0440\u0456[:en]GOLAW Attorneys have Successfully Defended the Interests of the International Retailer of Branded Clothing, Footwear and Accessories in a Tax Dispute[:] - European Business Association","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/","og_locale":"en_US","og_type":"article","og_title":"GOLAW Attorneys have Successfully Defended the Interests of the International Retailer of Branded Clothing, Footwear and Accessories in a Tax Dispute - European Business Association","og_description":"As the result of the actual audit in 2019 at one of the stores, the company was fined for violation of the tax legislation. According to the tax authorities the audit was conducted based\u00a0 on the consumer\u2019s complaint about the store\u2019s violation of the payment transactions procedure. Instead, having reasonable doubts about the existence of […]","og_url":"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/","og_site_name":"European Business Association","article_published_time":"2021-09-10T14:26:36+00:00","article_modified_time":"2021-09-10T14:32:13+00:00","og_image":[{"width":400,"height":400,"url":"https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/09\/Golaw_1_10092021.png","type":"image\/png"}],"author":"Katia Chaikovska","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Katia Chaikovska","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/","url":"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/","name":"[:ua]\u0410\u0434\u0432\u043e\u043a\u0430\u0442\u0438 GOLAW \u0443\u0441\u043f\u0456\u0448\u043d\u043e \u0437\u0430\u0445\u0438\u0441\u0442\u0438\u043b\u0438 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0440\u0438\u0442\u0435\u0439\u043b\u0435\u0440\u0430 \u0431\u0440\u0435\u043d\u0434\u043e\u0432\u043e\u0433\u043e \u043e\u0434\u044f\u0433\u0443, \u0432\u0437\u0443\u0442\u0442\u044f \u0439 \u0430\u043a\u0441\u0435\u0441\u0443\u0430\u0440\u0456\u0432 \u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u0441\u043f\u043e\u0440\u0456[:en]GOLAW Attorneys have Successfully Defended the Interests of the International Retailer of Branded Clothing, Footwear and Accessories in a Tax Dispute[:] - European Business Association","isPartOf":{"@id":"https:\/\/eba.com.ua\/#website"},"datePublished":"2021-09-10T14:26:36+00:00","dateModified":"2021-09-10T14:32:13+00:00","author":{"@id":"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52"},"breadcrumb":{"@id":"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/eba.com.ua\/advokaty-golaw-uspishno-zahystyly-interesy-mizhnarodnogo-rytejlera-brendovogo-odyagu-vzuttya-j-aksesuariv-u-podatkovomu-spori\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/eba.com.ua\/"},{"@type":"ListItem","position":2,"name":"\u0410\u0434\u0432\u043e\u043a\u0430\u0442\u0438 GOLAW \u0443\u0441\u043f\u0456\u0448\u043d\u043e \u0437\u0430\u0445\u0438\u0441\u0442\u0438\u043b\u0438 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0440\u0438\u0442\u0435\u0439\u043b\u0435\u0440\u0430 \u0431\u0440\u0435\u043d\u0434\u043e\u0432\u043e\u0433\u043e \u043e\u0434\u044f\u0433\u0443, \u0432\u0437\u0443\u0442\u0442\u044f \u0439 \u0430\u043a\u0441\u0435\u0441\u0443\u0430\u0440\u0456\u0432 \u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u0441\u043f\u043e\u0440\u0456","item":{"@type":"WebPage","name":"[:ua]\u0410\u0434\u0432\u043e\u043a\u0430\u0442\u0438 GOLAW \u0443\u0441\u043f\u0456\u0448\u043d\u043e \u0437\u0430\u0445\u0438\u0441\u0442\u0438\u043b\u0438 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0440\u0438\u0442\u0435\u0439\u043b\u0435\u0440\u0430 \u0431\u0440\u0435\u043d\u0434\u043e\u0432\u043e\u0433\u043e \u043e\u0434\u044f\u0433\u0443, \u0432\u0437\u0443\u0442\u0442\u044f \u0439 \u0430\u043a\u0441\u0435\u0441\u0443\u0430\u0440\u0456\u0432 \u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u0441\u043f\u043e\u0440\u0456[:en]GOLAW Attorneys have Successfully Defended the Interests of the International Retailer of Branded Clothing, Footwear and Accessories in a Tax Dispute[:]"}}]},{"@type":"WebSite","@id":"https:\/\/eba.com.ua\/#website","url":"https:\/\/eba.com.ua\/","name":"European Business Association","description":"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eba.com.ua\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52","name":"Katia Chaikovska","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/eba.com.ua\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g","caption":"Katia Chaikovska"},"url":"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/"}]}},"_links":{"self":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/355607"}],"collection":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=355607"}],"version-history":[{"count":2,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/355607\/revisions"}],"predecessor-version":[{"id":355614,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/355607\/revisions\/355614"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/media\/355612"}],"wp:attachment":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=355607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=355607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=355607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
![\"\"](\"https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/09\/1631020576474-e1631284304276-1024x496.jpg\")
<\/p>\n