On 19 February 2026, the Solar Energy Association of Ukraine (SEAU) held an open meeting of its Legal Committee dedicated to the practical aspects of judicial appeals against tax assessment notices following the completion of the administrative appeal procedure.
The meeting was part of SEAU’s series of events aimed at supporting renewable energy market participants in matters related to tax audits, risk minimization, and the protection of taxpayers’ rights.
The event was moderated by Ivan Balytskyi, Head of the SEAU Legal Committee.
The invited speaker was Natalia Kurilenko, Head of Tax Practice, auditor and attorney at Sokolovskyi & Partners Law Firm, a SEAU partner.
In her presentation, the expert provided a detailed explanation of the logic of court proceedings in tax disputes and focused on common mistakes companies make after the completion of a tax audit.
“Judicial appeal is not a formal continuation of a tax audit, but a full-fledged process in which the taxpayer must actively prove their position, rather than expect the court to correct the mistakes of the controlling authority on its own,” Natalia Kurilenko emphasized.
The presentation covered in detail:
- deadlines and requirements for filing a statement of claim, as well as the consequences of failing to meet them;
- the choice between general and simplified court proceedings and how this decision affects the course of the case;
- the importance of a proper evidence base, including primary documents, internal company policies, and the economic justification of transactions;
- the role of court expert examinations and written explanations in complex tax disputes.
Special emphasis was placed on the fact that the adversarial principle is crucial in tax cases, and that a passive position on the part of businesses significantly reduces the chances of a positive outcome.
“Even after winning a court case, the work does not end: it is essential to monitor the enforcement of the decision—from adjusting the taxpayer’s integrated card to the actual refund of funds and reimbursement of court costs,” the speaker noted.
In addition, participants were provided with clarifications on:
- the procedure and deadlines for filing appeals and cassation complaints;
- the risks of delays in the enforcement of court decisions by controlling authorities;
- enforcement mechanisms and the liability of officials for failure to comply with court decisions.
Issues related to the refund of overpaid taxes, compensation of legal costs, and practical cases faced by businesses after a formal court victory were also discussed separately.
SEAU thanks Natalia Kurilenko for her substantive and practice-oriented presentation, Ivan Balytskyi for his insightful moderation, and all participants for the engaging discussion.
The Association will continue its series of practical events for renewable energy market participants to enhance legal awareness, promote consistent court practice, and protect business interests amid increasing tax oversight.
P.S. We remind you that recordings of all meetings and webinars are available to all SEAU members upon request. The meeting will also be featured in the upcoming issue of the Solar Digest.