Subject of Dispute: Dispute Regarding Confirmation of the Reasonableness of a Conditional Administrative Seizure of Property of an Individual Entrepreneur.
Main Arguments of the Court: The Supreme Court clearly defined that the 24-hour period for filing an application to confirm the administrative seizure of property is a preclusive term and cannot be extended or renewed, even if the period falls on weekends or holidays. The Court emphasized that the controlling authority had the opportunity to submit an application through the “Electronic Court” system at any time, and deficiencies in the application could be rectified within an additional 24 hours.
Court Decision: The Supreme Court left the cassation complaint of the Main Directorate of the State Tax Service in Volyn Oblast unsatisfied, confirming the correctness of the previous court instances’ decisions to leave the application without consideration due to missing the established time limit.
