The latest court practice shows that it is impossible to simply cancel a tax credit notice in court and get a VAT refund.
Thus, in several court cases regarding the cancellation of tax assessment notice on non-recognition of tax credit, in which the Supreme Court has already put an end to the issue, our clients did not receive VAT refunds automatically, as provided for by the Tax Code.
The tax authorities do enter the VAT amount into the refund register after a certain time, but the Treasury does not pay the money within 5 days, as required.
The only effective way to force a legitimate VAT refund is to file a claim for its recovery. This method is still working, so we advise you not to wait so long. In the first such case, the client waited for a refund of more than UAH 5,000,000 for 5 months, keeping extensive correspondence with the tax authorities and the Treasury, which blamed each other for the delay. We managed to get the reimbursement only after we filed a lawsuit.