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Automatically translated version. May contain inaccuracies compared to the original.
6 August 2026 year, the Cassation Administrative Court, within the framework of the Supreme Court and presiding judge O. V. Bilous, denied Alexander Gumenna's cassation appeal. The court confirmed the legality of the decisions of the courts of the first and appellate instances regarding the actions of the tax authorities.
This was reported by the Telegram channel “Suing Schemes” citing materials of case No. 600/2950/25-a.
$154,5 thousands from the British company Fenix International Ltd
The case began after the State Tax Service of Ukraine received tax information from competent authorities of the United Kingdom of Great Britain and Northern Ireland within the framework of international exchange and the Double Taxation Convention.
According to the provided materials, Alexander Gumenna in 2022 year received from the British company Fenix International Ltd (owner of the OnlyFans platform) income for content creation amounting to 154 525 US dollars (converted at the NBU rate — more than 5,65 million UAH).
However, the citizen did not file an annual property status and income tax declaration for 2022 year and did not pay taxes on these amounts. In response to requests from the tax authorities to provide explanations and documentary evidence, no response was given.
Tax sanctions of the State Tax Service
As a result of a documentary, non–on-site, unscheduled inspection, the Main Department of the State Tax Service in Chernivtsi region in February 2025 year issued tax assessment notices, by which the following was additionally assessed:
The total amount of monetary obligations amounted to more than 1,42 million hryvnias.
Position of the Supreme Court
Alexander Gumenna tried to challenge the tax service's decisions, arguing that information from the British tax authority is not primary documents, and that the exact National Bank of Ukraine exchange rate for each individual transaction had not been established.
The Supreme Court rejected these arguments on the following grounds:
Verdict
The cassation appeal of Alexander Gumenna was denied. The Supreme Court ruling is final, came into force upon adoption, and is not subject to appeal. The tax assessment notices for collection of more than 1,4 million UAH were found to be completely lawful.
