The Ukrainian judicial system is once again under criticism due to its reluctance to take decisive action against violators of the law, in particular, in the case of the Allo company, which uses well-known tax evasion schemes.
Very interesting facts about how the judicial authorities protect "Allo" violators who avoid paying taxes through a well-known scheme.
"Kasovyki" of the city of Kyiv discovered that in the "Allo" store they deliberately understate the price of goods by the amount of the price of access to the "Allo" library, although customers do not immediately guess about it.
On January 12, 2024, the tax inspector made a control purchase at the Allo store on Berkovetskyi Street, 6-D in Kyiv. (999 UAH Xiaomi Electric Glass Kettle). Having received evidence of undervaluation of the products, he drew up an act of actual inspection dated January 26, 2024.
The case against the chief accountant of Allo, who was threatened with a fine for systemic facts of the sale of goods in the Allo store on Berkovetskii Street, 6-D, for an incomplete amount of the goods' value, came to court.
"The seller offers the goods for sale at the price specified in the price list, however, during the fixation of its sale, LLC "Allo" made a settlement operation through PRRO FN No. 4000087327 for the full amount of the value of the goods. Namely, "Allo" LLC deliberately understated the value of the product by the amount of the cost of services - access to sets of electronic copies of audio books voiced in Ukrainian, providing access to the Allo library," the tax officials noted.
The taxpayer insisted that he did not order the service of providing access to the "Allo" library. They were included in the fiscal checks without his prior approval. This scheme is known to everyone.
In the course of the inspection, the facts of carrying out such settlement transactions for the incomplete amount of the value of goods from June 1, 2023 to January 10, 2024 through PRRO FN No. 4000087327 for a total amount of UAH 42 million were established.
Lawyer Allo, defending himself, refers to the fact that "the total amount of the sale of goods and services in the fiscal receipt corresponds to the price of the goods indicated on the price tag."
"Serhiy Pokotilo, an official of the DPS Department in Kyiv, did not return the goods that were purchased as part of the actual inspection of ALLO LLC, as a result of which (the taxpayer) violated Article 20 of the Tax Code of Ukraine," the tax official was reminded to return the kettle.
"The plot of the indicted administrative offense does not contain specific circumstances, what it consists of, which goods and when they were sold in violation of the rules of trade and settlements," noted the judge of the Sviatoshyn District Court of Kyiv, Nataliya Horbenko.
It is quite clear that Themis chooses the side of the Allo network.
"Because it does not indicate specific actions of hers, which are considered by the representatives of the state authorities as a crime. Also, these violations do not give the court the opportunity to check the circumstances and identify whether this protocol refers to the violations specified in the act of actual inspection, which is attached to the protocol," the court ruling says.
The taxpayer himself admitted - "the total amount of the sale of goods and services in the fiscal receipt corresponds to the price of the goods indicated on the price tag."
That is, there was a tax evasion scheme, but the arguments from the DPS were not enough for the court.
The guilt of the chief accountant was not proven, which means that there was no need to fine her.
On April 10, 2024, Judge Natalia Horbenko decided that the proceedings should be closed.
