According to the legal position expressed by the panel of judges in the Establishing and preparing judicial chamber for considering cases on taxes! fees and other mandatory payments of the Cassation Administrative Court! in particular! in the resolution phone number lead of the Supreme Court dated February 21! 2020 (case No. 826/17123/18! proceedings No. K/9901/25669/19)! when appealing the consequences of an inspection conducted by a supervisory authority in the form of tax notices-decisions.
A taxpayer may refer to a violation of the procedure
For conducting such an inspection (order)! which the courts! along with the violations of tax and/or other legislation established during the inspection! must first provide a legal assessment of! and if they are not recognized by the court as entailing the illegality of the decisions made as a result of such an inspection! proceed to verifying the grounds for the claim regarding the another important tip for successful telephone prospecting presence of violations of tax and/or other legislation.
In the resolution of 08.09.2021 in case No. 816/228/17! the Grand Chamber of the Supreme Court concluded that the unlawfulness of the actions of the supervisory authority when appointing and conducting an inspection may be the basis for a claim to declare the decisions taken as a result of such an inspection unlawful.
The grounds for annulling such decisions are not any violations committed
During the appointment and conduct of such an inspection! but only those that affected or could objectively affect the correctness of the conclusions of the supervisory authority based on the results of such an inspection and! accordingly! the validity and legality of the decision taken as a result of the inspection.
The legal regulation established by Articles 75-81 of the Code of Criminal ao lists Procedure of Ukraine defines certain mandatory conditions! if met! the inspection can be considered to have been conducted properly.
(!!!) From a systematic analysis of the specified norms of this Code! it follows that conducting an inspection as a control measure involves the following stages of its implementation:
1) establishing the grounds for conducting the inspection.