Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision on Imposing a Penalty for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The court established that the company registered three tax invoices from August 2022 with a violation of terms – on 05.08.2023, which constitutes a 339-day delay.
2. The court clearly determined that the new preferential norms on penalty reduction (paragraphs 89-90 of the Transitional Provisions of the Tax Code) do not have retroactive effect and do not apply to invoices drawn up before their entry into force.
3. The controlling body legally applied a penalty of 40% of the VAT amount in accordance with Article 120-1.1 of the Tax Code of Ukraine.
Court Decision: Deny the company’s claim and recognize the tax notification-decision on imposing a penalty as lawful.
