Subject of Dispute: Return of Overpaid Corporate Income Tax Funds Amounting to 325,842,416.84 UAH and Accrued Penalty.
Main Court Arguments:
The Supreme Court revealed systemic procedural violations in the decisions of previous instances. The courts did not verify key case circumstances: firstly, whether the disputed amount can be considered overpaid, secondly, whether there is indeed no tax debt for the taxpayer, and thirdly, whether the penalty was correctly calculated. Judges of previous instances essentially approached the case formally, without clarifying the actual grounds for satisfying the claim requirements.
Court Decision: Annul the decisions of previous instances and refer the case for a new review to the court of first instance for a complete and comprehensive investigation of the circumstances.
