Subject of Dispute: “Montransavto” Company challenges the tax service’s non-acceptance of its tax invoices and refusal to register them in the Unified Register.
Main Arguments of the Court: The Supreme Court established that the courts of previous instances incorrectly interpreted the law on court fees, as legal entities have the right to request deferment or reduction of court fees. The court referred to previous decisions of the Grand Chamber of the Supreme Court, which expand the possibilities for legal entities regarding the payment of court costs. The panel of judges considers that the previous courts unreasonably denied the plaintiff’s request to reduce court fees.
Court Decision: Annul previous court decisions and send the case for a new review to the court of first instance.
