Here is the translation of the legal analysis:
1. Subject of Dispute: Recognition of the tax claim for penalties and late fees from an enterprise undergoing bankruptcy proceedings as unlawful.
2. Key Arguments of the Court:
– The court clearly determined that the moratorium on satisfying creditors’ claims does not extend to obligations arising after the introduction of the moratorium. Penalties and late fees for untimely payment of the single social contribution, accrued after the moratorium was introduced, can be collected. The moratorium protects only those obligations that arose before the date of bankruptcy procedure introduction.
3. Court Decision: The Supreme Court canceled previous court decisions and denied the enterprise’s claim to cancel penalties and late fees, supporting the position of the controlling authority.
