{"id":744396,"date":"2026-05-26T11:44:07","date_gmt":"2026-05-26T08:44:07","guid":{"rendered":"https:\/\/eba.com.ua\/?post_type=tribe_events&#038;p=744396"},"modified":"2026-06-04T09:29:00","modified_gmt":"2026-06-04T06:29:00","slug":"praktyka-podatkovyh-perevirok-za-pershe-pivrichchya-2026-roku-aktualni-kejsy-pozytsiya-dps-ta-sudova-praktyka-2026-05-26-11-44","status":"publish","type":"tribe_events","link":"https:\/\/eba.com.ua\/en\/event\/praktyka-podatkovyh-perevirok-za-pershe-pivrichchya-2026-roku-aktualni-kejsy-pozytsiya-dps-ta-sudova-praktyka-2026-05-26-11-44\/","title":{"rendered":"[:ua]\u041f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a \u0437\u0430 \u043f\u0435\u0440\u0448\u0435 \u043f\u0456\u0432\u0440\u0456\u0447\u0447\u044f 2026 \u0440\u043e\u043a\u0443: \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0456 \u043a\u0435\u0439\u0441\u0438, \u043f\u043e\u0437\u0438\u0446\u0456\u044f \u0414\u041f\u0421 \u0442\u0430 \u0441\u0443\u0434\u043e\u0432\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 [:en]Tax Audit Practice in Early 2026: Current Cases, Tax Authority Approaches, and Court Practice [:]"},"content":{"rendered":"<p><\/p>\n<p data-start=\"103\" data-end=\"371\">The Southern Ukrainian Office of the European Business Association invites you to join the next meeting of the <strong>Finance &amp; Tax Committee<\/strong> dedicated to current tax audit practices, new approaches of the State Tax Service, and the latest trends in court practice in 2026.<\/p>\n<p data-start=\"375\" data-end=\"432\">\ud83d\udcc5 Date: June 4<br data-start=\"390\" data-end=\"394\" \/><br \/>\n\ud83d\udd52 Time: 14:00-15:00<br data-start=\"409\" data-end=\"413\" \/><br \/>\n\ud83d\udccd Format: Online<\/p>\n<p data-start=\"436\" data-end=\"460\"><strong>Key discussion topics:<\/strong><\/p>\n<p data-start=\"464\" data-end=\"601\">\u2022<strong> Withholding tax on interest payments to non-residents:<\/strong> arguments of the tax authorities and practical approaches to taxpayer defense.<\/p>\n<p data-start=\"605\" data-end=\"800\"><strong>\u2022 Payments to non-residents for equipment use:<\/strong> when the tax authorities classify such transactions as royalties and assess withholding tax \u2014 review of a court decision in favor of the taxpayer.<\/p>\n<p data-start=\"804\" data-end=\"987\"><strong>\u2022 Manufacturing processes resulting in scrap generation and its subsequent sale:<\/strong> does the tax authority have grounds to assess \u201ccompensating\u201d VAT on the full value of raw materials?<\/p>\n<p data-start=\"991\" data-end=\"1173\">\u2022 <strong>Structuring operations involving a payment agent company that receives funds from buyers\/clients and transfers them to service providers:<\/strong> at which stage do VAT liabilities arise?<\/p>\n<p data-start=\"1177\" data-end=\"1277\">\u2022 <strong>Conduit dividends:<\/strong> current position of the tax authorities and practical aspects of application.<\/p>\n<p data-start=\"1281\" data-end=\"1367\">\u2022<strong> Other relevant tax clarifications, audit cases, and recent court practice in 2026.<\/strong><\/p>\n<p data-start=\"1371\" data-end=\"1382\"><strong>Speakers:<\/strong><\/p>\n<p data-start=\"1386\" data-end=\"1786\"><strong data-start=\"1386\" data-end=\"1405\">Vitaliy Smerdov<\/strong> \u2013 Head of the Finance &amp; Tax Committee of the Southern Ukrainian Office of the European Business Association, Managing Partner at <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">First Pro Tax<\/span><\/span>, Director of the Chamber of Tax Consultants, external advisor to the Parliamentary Committee on Finance, Tax and Customs Policy, Deputy Director of <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Kharkiv IT Cluster<\/span><\/span> for Government Relations.<\/p>\n<p data-start=\"1790\" data-end=\"2020\"><strong data-start=\"1790\" data-end=\"1812\">Victoriia Vlasenko<\/strong> \u2013 Attorney-at-law, Partner of the Tax Practice at <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">First Pro Tax<\/span><\/span>, practitioner specializing in tax audit support, tax dispute resolution, and appeals against tax authority decisions.<\/p>\n<p data-start=\"2024\" data-end=\"2223\" data-is-last-node=\"\" data-is-only-node=\"\">We invite you to join the discussion to review the most relevant tax cases of early 2026, exchange practical experience, and receive professional recommendations on minimizing tax risks for business.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The Southern Ukrainian Office of the European Business Association invites you to join the next meeting of the Finance &amp; Tax Committee dedicated to current tax audit practices, new approaches of the State Tax Service, and the latest trends in court practice in 2026. \ud83d\udcc5 Date: June 4 \ud83d\udd52 Time: 14:00-15:00 \ud83d\udccd Format: Online Key [&hellip;]<\/p>\n","protected":false},"author":39397,"featured_media":744398,"comment_status":"open","ping_status":"closed","template":"","meta":{"inline_featured_image":false},"tags":[],"tribe_events_cat":[12166,12169,12170,12167,12168,116],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Audit Practice in Early 2026: Current Cases, Tax Authority Approaches, and Court Practice  - 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\" 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