The Odesa Tax Office succeeded in overturning court rulings in favor of two local companies that had entered into contracts to supply corn and vegetable oil worth more than 27 million hryvnias. The Supreme Court remanded the case for a new trial because the lower courts failed to verify the actual movement of the goods and whether the companies had warehouses to store them.
<span><span><span><span><span><span>This is stated in a ruling by the Commercial Court of Odesa Oblast.</span></span></span></span></span></span>
<span><span><span><span><span><span>According to the ruling, a preliminary hearing is scheduled for September 16, 2026, at 10:00 a.m. The hearing will take place at the Odesa Regional Commercial Court, located at 29 Shevchenko Ave., Odesa (Courtroom No. 11, 5th floor).</span></span></span></span></span></span>
<span><span><span><span><span><span>The defendants in the case are Azarus LLC (Limited Liability Company) and Svitloch Group of Companies LLC.</span></span></span></span></span></span>
Tax authorities believe that the agreements concluded between the companies are fictitious. According to experts, no one actually grew, purchased, or transported the products; the contracts were concluded solely to artificially generate a VAT tax credit and avoid paying taxes to the budget.
<span><span><span><span><span><span>Representatives of the tax service point out that the failure to prove the actual occurrence of a business transaction deprives the source documents of legal significance for the purposes of claiming a tax benefit. Accordingly, the buyer also loses the right to a tax benefit even if the documents appear to be properly executed in terms of their external form and appearance but are in fact unreliable. </span></span></span></span></span></span>
Earlier in Odesa, a court seized the corporate rights ofViktor Skoblikov, the former director of “Khersonvodokanal,” who is suspected of treason. He is subject to sanctions, and in Ukraine, he still owns shares in five water utilities.
Юлія Калабайда