Subject of Dispute: Challenging a Tax Notification-Decision on Imposing Penalties for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The Supreme Court has previously clearly defined that Law No. 2876-IX does not have retroactive effect, meaning reduced penalties can only be applied to tax invoices registered after 08.02.2023.
2. The provisions of paragraphs 89 and 90 of subsection 2 of section XX “Transitional Provisions” of the Tax Code of Ukraine form a comprehensive legal mechanism that does not apply to legal relations that arose before their entry into force.
3. In this case, the tax offense arose due to violation of the term established by Article 201 of the Tax Code of Ukraine, therefore, the application of penalties under paragraph 120-1.1 of Article 120-1 of the Tax Code of Ukraine is lawful.
Court Decision: To cancel the decisions of previous instances and refer the case for a new review to verify the correctness of the application of penalties.
