Life after the trial: enforcement of tax dispute decisions

Having won a tax dispute, it is too early for a business to think about ending the case. After all, the state authorities do not have appropriate mechanisms for enforcing court decisions. Today, the state is the largest debtor in the enforcement of court decisions.

On April 12, Vitaliy Bodiuk dedicated his speech at the International Tax Forum 2021 to this issue. We will tell you about the main points of his speech below.

Typically, the enforcement of tax dispute decisions relates to the registration of tax invoices, cancellation of VAT arrests in the electronic VAT administration system, removal from the list of risky taxpayers, etc.

THE WAYS OF SUCH EVASION ARE:

• A link to the workload of the courts, whose decisions are enforced in order of priority.
• Reference to the fact that the decision was not published in the Register of Court Decisions.
• The fact that, in addition to the decision of the court of first instance, the tax authority requires decisions of other instances in the case.
• Sending inquiries to the court as to whether the relevant decision was actually made.
• Filing applications to the court for clarification of a court decision, etc.

MEANS OF INFLUENCING A TAX AUTHORITY THAT DOES NOT COMPLY WITH A COURT DECISION MAY INCLUDE:

• Complaint to the Business Ombudsman Council.
• Appeal to the State Bureau of Investigation with a statement on a criminal offense under Article 382 of the Criminal Code of Ukraine.
• Complaint to the State Tax Service using the Pulse interactive system.
• Appealing to the District Administrative Court with a request to establish judicial control over the execution of a court decision in accordance with Article 382 of the Code of Administrative Procedure of Ukraine.