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:
The Supreme Court established that the courts of previous instances incorrectly applied substantive law provisions when considering the case. In particular, the court drew attention to the need for a differentiated approach to each tax invoice, taking into account:
– Specifics of legal regulation during martial law
– Taxpayer’s ability to register invoices in a timely manner
– Presence of force majeure circumstances due to military aggression
– Correctness of calculating penalty sanctions
Court Decision: Cancel the decisions of previous judicial instances and refer the case for a new review to the court of first instance for a detailed examination of all case circumstances.
