A tax inspection, questionable allegations, and a fine of UAH 340,000 — this is how the story began for our client, a sole proprietor from the Odesa region engaged in the retail trade of food products, beverages, and tobacco goods.
Following an audit by the State Tax Service in the Odesa region, she was issued a fine amounting to nearly UAH 340,000.
The reason?
Alleged violations related to the use of the cash register: failure to submit the Z-report and absence of a MAP barcode.
But instead of accepting this decision, we took action.
The lawyers of Juris Ferrum Law Firm, who specialize in tax disputes, filed a lawsuit challenging the lawfulness of the tax authority’s actions. In the claim, we substantiated that:
- the audit order lacked a clear legal basis;
- the audit itself covered an excessively long period;
- the Z-reports had, in fact, been submitted;
- and the stated purpose of the audit did not correspond to the grounds for its initiation.
The result?
Victory.
The Odesa District Administrative Court declared the tax notification-decision unlawful and annulled it. The court of appeal upheld the legality of this decision.
Another example of how qualified legal assistance can make all the difference.
The project was handled by our tax litigation team: Gnizdovska Ganna, Darya Stepanova, and legal secretary Lyudmyla Hnatenko.
More details about the case are available at the following