A propos de Gide
Fondé à Paris en 1920, Gide est l’un des principaux cabinets d’avocats internationaux.
International
Gide intervient dans de nombreux pays et est implanté dans six régions du monde, avec 11 bureaux.
Fondé à Paris en 1920, Gide est l’un des principaux cabinets d’avocats internationaux.
Gide intervient dans de nombreux pays et est implanté dans six régions du monde, avec 11 bureaux.
18 juin 2015
Event | Ukraine | Tax Litigation | Ukrainian Corporate Lawyers and Financiers Club Meeting
Dr Oleksiy Feliv spoke on the topic of Tax disputes and ways to solve them at the Ukrainian Corporate Lawyers and Financiers Club Meeting, held in Kiev..
The main message was to use the administrative claim procedure as a tool for negotiations with tax authorities. Oleksiy further shared his view over the latest trends of the court practice which in general has a positive tendency to resolve tax disputes in favor of tax payers. Tax proceedings are becoming less formal and business oriented. The High Administrative Court as well as the Supreme Court developed already a number of principles to be followed in the tax disputes such as no liability of the tax payer for omissions of counterparties excerpt for breach of the principle of reasonable diligence, autonomy of the tax legislation, criteria of reality of business operations, confirmation of VAT credit despite formal drawbacks of the respective contact and accounting documentation. The recent tendency in the tax administration is not to recognize the advance profit tax paid due to payment of dividends. This malpractice can be successfully claimed in courts.
