Here is the translation:
1. Subject of Dispute: Challenging the NCEPU resolution on imposing a fine and order to eliminate violations of license conditions for PJSC “Cherkasy Khimvolokno”.
2. Main Court Arguments:
– NCEPU does not have the authority to establish accounting rules
– NCEPU Resolution dated 17.01.2023 No. 102 is not an act changing accounting standards
– Order on additional implementation of the investment program does not comply with legislative requirements
– The enterprise can independently determine the methodology for cost allocation
3. Court Decision: Leave the NCEPU cassation appeal unsatisfied, previous court decisions unchanged.
The court deviated from previous practice regarding NCEPU’s powers to establish accounting rules.
