Responsibility for violation of tax laws: judicial practice

Author: Oleksiy Paliy, partner, lawyer
Media Title:  Yurist&Zakon
Date: 22.02.2018

Taking into account the analysis of changes in the tax legislation of Ukraine, it should be concluded thatthe legal regime for liability for violation of tax legislation, which was in force in 2017year, remains unchanged in 2018.
The analysis of the practice of the Higher Administrative Court of Ukraine shows that it is one of the maincategories of cases remain disputes regarding the application of liability for violationtax legislation in the event of the actual absence of an economic transaction within whichwas formed a tax credit and expenses of economic activity, or in case of violations inregistration of primary documents.

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