Vasil Kisil & Partners has successfully represented Rost Agro in a UAH 33 million tax dispute before the Court of Appeal.
Rost Agro is a Ukrainian producer and exporter of seed products.
According to Vasil Kisil & Partners, the administrative court of appeal "stressed that Rost Agro had no right to resort to court due to specific aspects of the domestic law of the counterparties' country of registration, with whom Rost Agro entered into foreign trade agreements. Therefore, the fact that Rost Agro applied to a notary for an executive endorsement was considered a circumstance leading to the suspension of the period to charge penalties for violating the time limits set for making settlements under foreign trade agreements between a Ukrainian resident legal entity and a foreign resident legal entity."
Furthermore, the Court of Appeal affirmed the position taken by the lower instance court concerning the "implications of procedural violations committed by the tax authorities during the inspection. The court acknowledged that a tax inspection conducted in violation of legal prohibitions, such as the quarantine restrictions in effect, was a standalone ground for deeming the inspection findings unlawful."
Vasil Kisil and Partners previously successfully represented Rost Agro in tax disputes in 2020 (as reported by CEE Legal Matters on February 27, 2020) and in 2018 (as reported by CEE Legal Matters on August 20, 2018).
The Vasil Kisil and Partners team included Senior Associate Yehor Svidlo and Associate Alina Ratushna.
