In September 2024, we participated in the hearings of 6 cases in the courts of first instance and appellate courts, achieving favorable outcomes in all cases. The total amount of disputed VAT refunds and additional charges exceeds 5 billion tenge.
Some of the cases we reviewed are noteworthy because the disputes were examined under the new VAT refund rules that came into force in March of this year. Despite the aggressive stance of the tax authorities, claiming that these changes expand the grounds for denying VAT refunds, the courts assess the legal provisions comprehensively, considering previously established case law.
In certain disputes, courts of first instance, considering the ambiguous execution procedure, have begun clarifying the order of execution of rulings, giving our clients greater confidence in achieving positive outcomes at the conclusion of the dispute. This practice shows that judges are aware of business issues and are working to resolve them within the framework of the legal procedure to clarify judicial acts.
Additionally, in one of our VAT refund cases, the court’s decision came into legal force. Despite the inconsistent practice regarding the execution of decisions on the completion of administrative procedures, we were able to ensure the actual VAT refund to the client in a short time (the funds were credited to the account).
These circumstances speak for themselves: the goals and objectives of the APPC have been successfully achieved in the courts through the administration of justice!
If you have any questions regarding VAT refund disputes, the execution of these judicial acts, or any other legal matters, our team is ready to provide you with professional legal assistance and share our expertise.