Kyiv, 6 Ivana Dracha St., of. 15
Your power to winTax practice
WinnerLex Attorneys' Association is a reliable partner for its clients in resolving tax issues of any complexity.
Legal services in tax law are one of the key areas of our team's work. Our tax attorneys have extensive experience both inside the tax authorities and in serving companies across different sectors of the economy and lines of business.
This gives us a deep understanding of how tax administration works and how taxes are applied in practice.
We have substantial experience in applying tax legislation in various areas: from advisory and audit support to the resolution of tax disputes. The diverse experience and deep specialisation of each of our attorneys allow the firm to provide high-quality legal services for tax issues of any complexity.
Our key areas of work
The WinnerLex tax practice covers:
- providing legal tax consultations,
- tax audit support,
- resolution of tax disputes,
- appeals against tax notice-decisions,
- other legal services in the field of taxation.
Each of our tax attorneys has diverse experience and deep specialisation, which guarantees a high level of assistance.
Why clients choose WinnerLex attorneys
For many years, businesses, including large taxpayers, have turned to us for help — both for tax advice and for defence in tax disputes.
Our effectiveness in tax disputes is confirmed by a high share of cases won in courts of various instances.
Example:
- A win in a tax dispute to cancel a tax notice-decision for more than UAH 180 million in courts of three instances.
It also reflects the high trust of our clients, who entrust us with their most important tax matters.
Preparing companies for tax audits
If a company is expecting a tax audit, our tax lawyers will help to:
- Prepare the documents and analyse them for grounds to deny the audit.
- Monitor the lawfulness of the tax authorities' actions during the audit.
- Protect the company's interests and minimise risks.
Legal services on tax matters for business
Our tax attorneys offer the following services:
- Tax due diligence;
- Tax advice on contract work to minimise risks;
- Preparing responses to requests from the tax authorities;
- Legal services for companies on a retainer basis.
Expertise and client trust
We have established ourselves on the professional market as attorneys specialising in tax litigation.
Our level of expertise allows us to:
- Take part in drafting tax bills;
- Run seminars and workshops for tax lawyers and accountants;
- Share practical experience in tax law.
The effectiveness of WinnerLex attorneys is confirmed by numerous recommendations and the lasting trust of our clients.
Within the tax practice, our tax attorneys provide the following legal services:
The most requested tax consultations;
Tax optimisation and tax planning;
Transfer pricing;
VAT refunds;
Advice on the specifics of land tax, the single tax and income declaration;
Specifics of taxation of non-residents (payment of royalties, dividends and interest by non-residents, financial assistance received from a non-resident);
Assessment and minimisation of tax risks when concluding transactions, counterparty checks;
Specifics of taxation of certain types of contracts;
Administrative seizure of property;
Obtaining individual tax consultations;
What to do during a tax audit;
Tax disputes, etc.
Yes, this is required by subparagraph 170.11.1 of paragraph 170.11 of Article 170 of the Tax Code of Ukraine: if the source of any taxable income is foreign, the amount of such income is included in the total annual taxable income of the taxpayer receiving it, who must file an annual tax return. Foreign income is taxed at the personal income tax rate set by paragraph 167.1 of Article 167 of the Tax Code of Ukraine at 18%, and with the military levy at 1.5% of the tax base.
Proper tax due diligence is a lawful precondition for obtaining a tax benefit, which means that bona fide taxpayers need to build a body of evidence confirming that they exercised due care when choosing a counterparty. A business entity conducts its business at its own risk, so participants in commercial dealings must exercise reasonable care, as the consequences of choosing an unscrupulous counterparty are borne by them.
Proper tax due diligence is evidenced not only by submitting a standard set of documents, but also by justifying the reasons for choosing a supplier and explaining the circumstances of concluding and performing the contract with the counterparty, taking into account the business customs of the relevant sector.
In the court's view, the following may demonstrate tax due diligence when choosing a service provider and taking any steps to check a counterparty's tax "integrity": checks in the electronic databases available on the tax authority's website (the register of VAT payers, the register of cancelled VAT payer certificates, the register of unscrupulous VAT payers, the register of mass registration addresses of taxpayers), obtaining certified copies of the articles of association and registration documents, copies of the passport of the person signing the contract, a statement of the counterparty's headcount, etc.
According to case law and the position of the tax authorities, the legal consequence of the taxpayer's right to a tax credit arises only if business transactions to purchase goods (works, services) for use in its own business were actually (in fact) carried out, involve a movement of assets or a change in the taxpayer's liabilities or equity, and correspond to the economic substance reflected in the contracts concluded by the taxpayer, which must be confirmed by properly executed primary documents
A taxpayer (a tax agent and/or its official) who acted in accordance with an individual tax consultation provided in writing and registered in the unified database of individual tax consultations, or with a general tax consultation, cannot be held liable, including financially (penalties and/or late payment penalties), for an act showing signs of a tax offence, in particular on the ground that such tax consultation was later amended or revoked.