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Automatically translated version. May contain inaccuracies compared to the original.
⚖️ Court annulled tax assessments over OnlyFans: the case of Svyistun Ruslana Oleksandrivna
The Volyn District Court found unlawful and annulled the tax notices-decisions of the Main Department of the State Tax Service in the Volyn region, by which tax on personal income and the military levy were assessed against Svyistun Ruslana Oleksandrivna and a penalty was imposed. The basis for this was materials from an international exchange of tax information alleging that she received income from the UK business entity Fenix International Ltd for creating content in 2022.
During the case review, the court established that the tax authority relied solely on analytical tax information from a letter of the State Tax Service of Ukraine, which contained only general data about transactions without confirmation by primary documents — bank account statements or an electronic wallet. In addition, the controlling authority did not prove the fact of content creation, verification, or actual receipt of funds by the plaintiff, and incorrectly applied the exchange rate on the last day of the year instead of the rate at the time the transactions were carried out.
Due to the lack of proven circumstances and absence of proper evidence, the court fully granted the claim of Svyistun Ruslana Oleksandrivna and awarded her court costs to be paid from the tax authority’s budgetary appropriations.
This was reported by the Telegram channel "Sudom po skhemakh" citing the decision of 02 October 2026 in case No. 140/9102/26.
Telegram publication
