Tax court case26 Feb 2021 19:53
SIXTH ADMINISTRATIVE COURT OF APPEAL Case No. 640/20625/18 Judge of the first instance: Golovan OV
DECREE
IN THE NAME OF UKRAINE
(abbreviated)
November 24, 2020, Kyiv
The panel of judges of the Sixth Administrative Court of Appeal composed of:
presiding judge - Pylypenko OE
of judges - Babenko KA and Stepanyuk AG,
under the secretary - Kuzyk OS,
with:
representative of the plaintiff: - Oleksienko TV,
representative of the defendant: - Dyby YD,
having considered in open court the appeals of the individual - entrepreneur PERSON_1 and the Main Department of the State Tax Service in Kyiv against the decision of the District Administrative Court of Kyiv from 18 May 2020 in the case of an administrative claim of the individual - entrepreneur PERSON_1 to the Main Department of the State Fiscal Service in Kyiv on the recognition of illegal and cancellation of tax notices - decisions of 20.11.2018,
Guided by Art. 241 , 242 , 308 , 310 , 317 , 321 , 322 , 325 , 329 CAS of Ukraine , panel of judges
DECIDED:
The appeal of the Main Department of the State Tax Service in Kyiv should be dismissed.
The appeal of a natural person - entrepreneur PERSON_1 - to satisfy in part.
The decision of the District Administrative Court of Kyiv of May 18, 2020 - to cancel and adopt a new resolution, which the administrative claim of an individual - entrepreneur PERSON_1 - to satisfy in part.
Declare illegal and cancel tax notices-decisions of the Main Department of the SFS in Kyiv dated 20.11.2018 N 0119684204, N 0119664204, N 0119714204, N 0119674204, N 0119694204, N 0119704204, N b / n and tax claim dated 20.11.2018 N 367.
In satisfaction of other claims of an individual - entrepreneur PERSON_1 - refuse.
To collect at the expense of budgetary allocations of the Main Department of the State Tax Service in Kyiv (04116, Kyiv, 33/19 Sholudenka Street), 39439980) in favor of a natural person-entrepreneur PERSON_1 (ADDRESS_1, code NUMBER_1) UAH 35,240. paid court fees (thirty-five thousand two hundred and forty hryvnias).
The decision of the court comes into force from the date of its adoption and can be appealed by filing a cassation appeal directly to the Supreme Court within thirty days from the date of the full court decision.
Presiding Judge: Pylypenko OE
Judge: Babenko KA
Stepanyuk AG