In January 2026, ALARIUS successfully completed the support of the case of the client's claim to the Main Department of the State Tax Service in the city. Kyiv. As a result, the Supreme Court completely annulled the tax decision on additional charges of 92.6 million UAH of private enterprise income tax, value added tax and fines.
About the case
The essence of the dispute was to prove the client's right to a tax credit on tax invoices already registered with carrier counterparties. Main Department of DPS in the city. On the basis of verification, Kyiv decided that the client, as a customer of services, has no such right, due to the alleged absence of confirmed business transactions between him and the counterparties in 2019-2021.
This was another case when the tax office, in our opinion, does not fairly find shortcomings when filling out the primary accounting documents.
The panel of judges of the cassation instance, after analyzing the case materials, confirmed the conclusion of the court of appeal that the primary documents are proper even if they are filled in with some shortcomings, but contain sufficient data on the content of business transactions and their participants, as well as confirm the actual implementation of such transactions.
Work of AO ALARIUS
The ALARIUS team carried out systematic and large-scale preparatory work to collect a large array of evidence (in addition to existing accounting and tax documents) to confirm business transactions on each service chain under transport contracts: from documents for the purchase of building materials to information on the registration of trucks in the Unified State registry of the Ministry of Internal Affairs and control by other counterparties — security companies of the passage of these trucks to the territory of construction sites.
The situation regarding the receipt of documents was complicated by the fact that the subject of the dispute concerned the legal relations of 2019-2021. At the time of preparation and filing of the lawsuit, considerable time had passed and, among other things, part of the transport company ceased operations due to the beginning of a full-scale invasion of Russia.
The success of the resolution of the case was a systematic approach to the formation of a proper evidence base and a stable legal position, which was fixed by a court decision at the stage of appeal and finally confirmed by the Administrative Court of Cassation as part of the Supreme Court.
This victory confirms ALARIUS' reputation as a reliable law firm, business partner and demonstrates the team's ability to create systemic solutions that protect investors' rights.
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