Since the company failed to comply with the request, the control authority, on the basis of the inspection act, gave a tax notice, a decision to apply a penalty (financial) sanction for violation of par. 2 clauses 121.1 of Art. 121 of the Tax code of Ukraine.

Then the company appealed to the court requesting to cancel the corresponding notice-decision and declare it illegal. And all three courts decided to satisfy this claim.

As the Supreme Court noted, obtaining tax information and sending requests by the supervisory authorities is regulated by Art. 73 of the TC of Ukraine and the Procedure for Periodic Submission of Information to the State Tax Service and receipt of information by the said authorities on a written request approved by the CMU Decree No. 1245 of 27.12.2010. In particular, these documents specify the list of grounds for referral to the entity of the request for information, and also requirements for its registration.

In accordance with the established rules, the request is signed by the supervisor (deputy head) of the controlling body and must contain the list of information requested and the documents confirming it, as well as the reasons for the request. Taxpayers and other subjects of information relations are required to submit information specified in the request of the controlling body and its documentary confirmation within one month from the day following the day of receipt of the request. In case the request is made in breach of the requirements, the taxpayer is exempted from the duty to respond to such a request.

Thus, paragraph 10 of the said Procedure establishes that the request for obtaining tax information from taxpayers and other subjects of information relations is made on the form of the State Tax Service and signed by the head (deputy head) of the said body. The request shall indicate: a reference to the norms of the law according to which the state tax service body has the right to receive such information; the grounds for sending the request; a description of the information requested and, if necessary, a list of documents confirming it.

Therefore, a request by the tax authority addressed to the LLC, signed by the state inspector of the audit department, and not the head of the tax authority or his deputy, as it's foreseen by the tax legislation, frees the business entity from the obligation to respond to such a request (the resolution of the Supreme court from 04/04/19 in case  № 804/5722/16).