Tax Dispute Resolution Newsletter | KPMG | UA

Tax Dispute Resolution Newsletter

Tax Dispute Resolution Newsletter

17 March 2015


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In this issue:

  1. Position of the Supreme Court of Ukraine on the application of the statute of limitations to breaches of currency control requirements
  2. Reasonableness and fairness are mandatory elements of a legitimate judgment
  3. Cancellation of a private tax ruling on VAT treatment of fines
  4. The HACU rules on the business purpose test
  5. Failure of the customs authorities to instruct the State Treasury on refunding the excessively paid taxes and import duties

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Should you have any questions or need any additional information in respect of the issues discussed in this Taxletter, please do not hesitate to contact Oleg Chayka ( or Andriy Reun ( at +38044 490 5507 or by email.

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