August 17, 2025Uzhhorod National University Herald Series LawOpen Access

Certain aspects of the application of the judicial doctrine of the reality of a commercial transaction

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IMI. V. MaletskaHuman Growth Foundation

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Implication

The article examines the judicial doctrine's impact on tax liabilities in commercial transactions, suggesting that the actual movement of assets determines legal outcomes.

Key Points

The judicial doctrine underlines that only actual asset movements produce legal effects in taxation, influencing evidence assessment.
Tax authorities must prove indications of transaction fictitiousness, while taxpayers provide evidence of genuine business activity.
Evaluating evidence must focus on the substance of transactions, not just documentary form, for fair tax dispute resolutions.
Legislative changes have shifted how primary documents are assessed in relation to the reality of transactions in tax cases.

Cite This Study

I. V. Maletska (2025) studied this question.

synapsesocial.com/papers/68a36dd90a429f7973330f06 https://doi.org/10.24144/2307-3322.2025.89.2.6

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Implication

The article examines the judicial doctrine's impact on tax liabilities in commercial transactions, suggesting that the actual movement of assets determines legal outcomes.

Certain aspects of the application of the judicial doctrine of the reality of a commercial transaction

Discussion

Member takes

Implication

Key Points

Cite This Study

Certain aspects of the application of the judicial doctrine of the reality of a commercial transaction

Discussion

Member takes

Implication

Key Points

Cite This Study

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