ARZINGER successfully defended the interests of grain trading company NEW WORLD GRAIN UKRAINE in a precedent-setting tax dispute

25/ 12/ 2025

ARZINGER successfully defended the interests of LLC New World Grain Ukraine, a large grain trading company, in a long-standing tax dispute. The Supreme Court put an end to the case by ruling in favour of the taxpayer. The total amount in dispute exceeded UAH 60 million. Among other things, the case considered a fundamental issue regarding the VAT consequences of the loss of goods (loss of access to goods). Following its consideration of the case, the Supreme Court confirmed that the loss of goods as a result of fraudulent actions by third parties who did not return the goods from responsible storage does not constitute the use of goods in operations. This conclusion of the Supreme Court is of precedential importance, as it clearly defines the limits of application of compensatory VAT liabilities and protects taxpayers from additional charges in situations where negative consequences arise exclusively as a result of unlawful actions of third parties beyond the taxpayers control. The ARZINGER team accompanied the case at all stages of the court proceedings and secured the clients final victory in the Supreme Court. The project was handled by a team consisting of partners and attorneys-at-law Kateryna Gupalo and Nikita Larionov. The outcome of this case once again demonstrates the high level of professionalism, expertise and experience of the ARZINGER team, which consistently confirms its status as one of the leaders in tax dispute practice in Ukraine.

ARZINGER successfully defended the interests of LLC “New World Grain Ukraine”, a large grain trading company, in a long-standing tax dispute. The Supreme Court put an end to the case by ruling in favour of the taxpayer. The total amount in dispute exceeded UAH 60 million.

Among other things, the case considered a fundamental issue regarding the VAT consequences of the loss of goods (loss of access to goods). Following its consideration of the case, the Supreme Court confirmed that the loss of goods as a result of fraudulent actions by third parties who did not return the goods from responsible storage does not constitute the use of goods in operations.

This conclusion of the Supreme Court is of precedential importance, as it clearly defines the limits of application of compensatory VAT liabilities and protects taxpayers from additional charges in situations where negative consequences arise exclusively as a result of unlawful actions of third parties beyond the taxpayer’s control.

The ARZINGER team accompanied the case at all stages of the court proceedings and secured the client’s final victory in the Supreme Court.

The project was handled by a team consisting of partners and attorneys-at-law Kateryna Gupalo and Nikita Larionov.

The outcome of this case once again demonstrates the high level of professionalism, expertise and experience of the ARZINGER team, which consistently confirms its status as one of the leaders in tax dispute practice in Ukraine.