Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notifications-Decisions Issued by the Main Directorate of the State Tax Service in Kyiv Oblast Regarding the Change of Single Tax Payer Status of the Agricultural Enterprise PJSC “Malynove”.
Main Arguments of the Court:
1. The Supreme Court considers that previous court decisions have significant procedural and substantive deficiencies in evidence assessment.
2. Courts of previous instances must thoroughly verify whether PJSC “Malynove” is a direct agricultural producer or merely formally owns property.
3. The issue of agricultural product sales, particularly chicken manure, and the involvement of third parties in the production process requires careful verification.
Court Decision: Cancel previous court decisions and refer the case for a new review to the court of first instance for comprehensive and complete investigation of the case circumstances.
