Subject of Dispute: Limited Liability Company “Aritox” challenges the tax authority’s decision to refuse registration of a tax invoice in the Unified Register of Tax Invoices.
Main Arguments of the Court: The Supreme Court considers that the appellate court showed excessive formalism in examining the case. First, the tax authority initially filed an appeal within the legally established timeframe. Second, after the return of the original complaint, it immediately rectified the deficiencies and filed a new complaint within 8 days. Third, the court should facilitate the implementation of procedural rights of case participants while observing the principles of reasonableness and proportionality.
Court Decision: The Supreme Court revoked the ruling of the appellate administrative court and referred the case for reconsideration to the appellate instance.
