Value Added Tax budgetary debt enforcement: Supreme Court of Ukraine changes practice of the courts

Recently Supreme Court of Ukraine suddenly has changed usual court practice on cases on VAT budgetary debt enforcement. By doing so, legal reasoning of new approaches of the Supreme Court of Ukraine seems rather doubtful.

For more details please see Russian and Ukrainian versions of this publication as well as following decisions of the Supreme Court of Ukraine:

In case № 2а/0570/17001/2012:

In case № 826/17403/14: