Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision on Applying Penalties for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The court established that the plaintiff violated the terms of registration of tax invoices in the Unified Register of Tax Invoices in 2022.
2. The Supreme Court concluded that paragraphs 89 and 90 of subsection 2 of section XX “Transitional Provisions” of the Tax Code of Ukraine do not have retroactive effect and cannot be applied to legal relations that arose before their entry into force.
3. The plaintiff did not apply to the controlling body with a statement about the impossibility of fulfilling tax obligations, therefore there are no grounds for exemption from liability.
Court Decision: To leave the cassation appeal without satisfaction, and the resolution of the appellate court – unchanged, that is, to recognize the imposition of penalties by the controlling body as lawful.
