The law firm WinnerLex successfully defended the interests of its client in a dispute with the State Tax Inspection in the Zhovtnevy district of Dnipro

On September 24, 2013, the Dnipro Appellate Administrative Court issued a ruling in favor of one of the regular clients of the law firm WinnerLex (a large Dnipro-based enterprise engaged in wholesale trade of metals and metal ores) and annulled the tax notifications issued by the State Tax Inspection in the Zhovtnevy district of Dnipro regarding VAT and corporate income tax.

The appellate court agreed with the arguments presented by WinnerLex in defense of its client and stated in its ruling that the act of the tax authority, drafted as a result of an inspection conducted within the framework of pretrial investigation in a criminal case, could not serve as the basis for determining tax liabilities. In such cases, the basis for determining tax obligations is a conviction that has entered into legal force or a decision to close the criminal case on non-rehabilitative grounds, as stipulated in clause 58.4 of Article 58 of the Tax Code of Ukraine.

It should be noted that in May 2013, the Dnipro District Administrative Court also supported the legal position of WinnerLex in this case, granting the claims to annul the tax notifications.

The protection of the client’s interests during the court proceedings was provided by a team of specialists from WinnerLex, led by managing partner Anna Vynnychenko.