The STS confirms a company’s right for VAT refund

A foodstuffs distributor complained to the of the Business Ombudsman Council that the Main Department of the State Tax Service (MD STS) in Volyn Oblast delayed the court decision execution and did not enter data on the agreement of VAT refund amount into the register.
It is known that the tax authority refused to refund VAT totaling almost UAH 94k to the company. The court found such regional tax authority’s actions illegal and cancelled the respective notification-decision. From the beginning, the reason for non-execution of the court decision was the tax authority’s attempt to challenge the decision of the court of appeal (which became effective) in the cassation procedure. Subsequently, it became clear that even after the refusal to open cassation proceedings, the MD STS in Volyn Oblast could not enter data into the register due to technical reasons.
To help the complainant, the Council brought the case for consideration of the Expert Group with the STS of Ukraine. During the meeting, the MD STS in Volyn Oblast informed it had executed the court decision. Soon, the applicant confirmed the fact of entering data on the agreement of budget VAT refund amount worth UAH 94k into the register.  

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