Subject of Dispute: Recovery of Penalty for Late Reimbursement of Budget Debt on Value Added Tax.
Main Arguments of the Court: The court took into account that at the time of filing the claim, there was a different judicial practice regarding the terms of court appeal, which allowed filing claims within 1,095 days. The Supreme Court recognized the change in judicial practice in 2023 as a valid reason for accepting the claim, despite the formal violation of the six-month term. The court emphasized that the change in judicial practice should not violate the principle of legal certainty and stability of legal regulation.
Court Decision: To leave the decisions of previous instances unchanged, the cassation complaint of the Main Directorate of the State Tax Service in Volyn Oblast – without satisfaction.
