At least 27 court rulings in which OnlyFans content creators successfully challenged and partially or fully overturned fines imposed by the State Tax Service are currently listed in the Unified State Register of Court Decisions. In total, OnlyFans models have attempted to challenge the Tax Service’s actions in 94 cases. They have won nearly a third of them. In 92% of cases, procedural errors were the reason for the Tax Service’s defeats.
The number of court rulings in favor of OnlyFans content creators challenging fines and additional tax assessments from the Tax Service is rapidly increasing, according to the “Babusia” court decision search engine. At least 27 cases have been resolved fully or partially in favor of the plaintiffs. This is nearly a third of the 94 cases where models sought to defend their rights.
This year, courts have already issued 13 rulings in favor of content creators. February set a record with 5 rulings.
In 92% of cases, the courts sided with the plaintiffs due to procedural violations by the State Tax Service. Most often, the Tax Service sent documents to outdated addresses. The letters were returned, but the audits were conducted anyway. As a result, the courts ruled such audits unlawful, and along with them—all the assessments.
At the same time, the Tax Service often relied on letters from British tax authorities regarding payments from Fenix International Ltd, which operates OnlyFans. But the courts consistently emphasize: such letters are merely a pretext for an audit, not proof of income. Without bank statements, contracts, or other primary documents, the additional assessments are deemed unfounded.
One in three won cases was recorded in the Odesa region—8 court rulings. Dnipropetrovsk region follows with 5 cases. However, in some regions, particularly in the Zhytomyr and Rivne regions, despite ongoing proceedings, no cases have been won yet.
The largest fine that was successfully overturned was recorded in Kyiv—over 3 million UAH in taxes assessed on allegedly nearly 400,000 dollars in income. The plaintiff provided her own bank statements, which did not confirm these amounts—and the court ruled in her favor.
In Cherkasy Oblast, the court canceled over 1.3 million hryvnias in taxes and fines due to the complete absence of source documents. And in Odesa Oblast, the reason for canceling a fine of over half a million was a simple mistake with the address: the tax authority failed to properly notify the person of the audit, which the court deemed unlawful.
In Ivano-Frankivsk Oblast, the plaintiff independently contacted the British tax authority and received an official response: no information about her had been sent there. In fact, the State Tax Service was relying on data that did not exist. Accordingly, the court canceled all charges.
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