Pragnum Law Firm appealed against the tax assessment notices issued by the tax authority with regard to the Client. When issuing the tax assessment notice, the taxes and duties authorities declared advertising service agreements sham. Criminal proceedings initiated with regard to senior executives of the Client's contracting party made the case more complicated.

Nevertheless. the lawyers managed to prove existence of the advertising services rendered to the Client, which resulted in revocation of the contested tax assessment notices and allowed the Client to avoid additional assessment of unsubstantiated liabilities.