If the counterparty has not fulfilled its obligation to pay tax to the budget, this entails liability and negative consequences only for this person (and not the customer).
Therefore, these circumstances do not justify depriving the customer of the right to reimbursement of VAT in the event that the latter has met all the conditions provided for by law in relation to such a reimbursement and has the necessary documentary evidence of the amount of his tax credit.
President of Ukraine Petro Poroshenko signed the Law of Ukraine (draft No. 7279-d) "On Amending Certain Legislative Acts of Ukraine on Facilitating Pre-trial Investigation of Certain Categories of Criminal Offenses".
Application in the dispute over the legal status of real estate norms with retroactive force, although it complies with national law, violates the right to a fair trial.
The Cabinet determined the amount of the contribution paid by the subjects of audit activity in favor of the Public Audit Office. The relevant rules were approved by Government Decree No. 313 of April 10, 2019.
From April 16, all customs clearance of goods of enterprises should be carried out only through a single account for customs payments.