Transaction-related grounds for eligibility for tax credit: overview of the case-law of the Supreme Court of Ukraine

The purpose of the study is to determine the transaction-related grounds for the right to a tax credit that are covered in the case-law of the Supreme Court of Ukraine. The relevance of this topic arises from the fact that there is insufficient cohesion in the scientific literature on the understanding of the whole spectrum of these grounds in their interrelation by administrative courts. As a result of the study, the author points out that the transaction-related grounds for the right to a tax