Here is the translation:
1. Subject of Dispute: Challenging tax authority decisions on refusal to register tax invoices in the Unified Tax Invoice Register.
2. Key Court Arguments:
– The taxpayer (PE “UKR-PETROL”) did not exercise the right to provide additional explanations and documents after receiving notifications from the tax authority.
– Changes to Procedure No. 520 from March 2023 established a clear mechanism for interaction between the taxpayer and the controlling body when suspending tax invoice registration.
– Failure to submit additional documents within the specified timeframe is grounds for refusing tax invoice registration.
3. Court Decision: Partially satisfy the cassation appeal, cancel previous instance decisions regarding most tax invoices and reject the claim. Maintain the decision unchanged for 9 tax invoices where the tax authority did not send additional notifications.
Specific Feature: The court essentially modified the previous practice of considering tax invoice registration cases, clearly defining the algorithm of actions for the taxpayer and the controlling body.
