The KPMG Law Ukraine defended the interests of a subsidiary of the world leader in mobile communications and consumer electronics industry
The KPMG Law Ukraine team defended the interests of a subsidiary of the world leader in mobile communications and consumer electronics in a litigation with the tax authorities dealing with the return of the overpayment of income tax in the courts of the first and appeal instances.
For over a year, the Office of Large Payers did nothing to return the overpaid income tax, despite already existing and agreed repayment schedule. The company repeatedly tried to return the overpayment in the pre-trial procedure, but the Office of Large Payers neglected its obligation to prepare a conclusion for the relevant body of the State Treasury Service.
The case was complicated by the fact that the Company’s opponents included three defendants at the same time, namely: the Office of Large Taxpayers of the State Fiscal Service of Ukraine, the Main Department of the State Fiscal Service in Kyiv and the State Tax Inspectorate in the Pechersk district of Kyiv. This happened due to a change in the Company place of registration as a taxpayer and liquidation of the STI in Pechersk district started this year. Procedurally, the project included the justification of the reasons for changing the lawsuit, obtaining and prompt use of information based on the attorney’s requests, as well as preparing responses to the withdrawal of the new co-defendants and the third person in the case.
The project was implemented by Kostyantyn Karpushin, KPMG partner in Ukraine, head of the transfer pricing and tax disputes resolution team, and Larysa Antoshchuk, an attorney, KPMG Law Ukraine. Natalya Musienko, Yuriy Oliynik and Maria Hrabchak, KPMG Law Ukraine lawyers, also worked on the project.