Egorov Puginsky Afanasiev & Partners Ukraine represented Johnson Controls Ukraine
Egorov Puginsky Afanasiev & Partners Ukraine represented Johnsons Controls Ukraine, a part of Johnson Controls Group, in a tax dispute. Tax authorities took the company to trial, seeking an additional UAH 3 million in value-added tax in connection with the corporate reorganization.
Earlier, in 2013, EPAP Ukraine team defended Johnsons Controls in the Kiev Administrative Court of Appeal. The firm’s team has protected the client’s interests in courts of appeal and cassation. The Higher Administrative Court of Ukraine satisfied the claims of Johnsons Controls Ukraine and fully upheld the company's position that the transfer of assets in the reorganization process cannot be considered as part of the aggregate gross assets, according to article 3.2.8 of the On The Value Added Tax Act of Ukraine. The Act precludes accrual of tax liabilities for VAT in accordance with article 7.4.1.
The client was represented by senior associates Oleksandr Maydanyk and Arsen Miliutin.