Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision on Applying Penalties for Failure to Provide Documents Confirming Inventory of Goods at a Filling Station.
Main Arguments of the Court:
1. The Supreme Court confirmed the previous legal position that liability is imposed only for failure to provide documents regarding goods that are directly located at the point of sale at the time of inspection.
2. The Court established that the Plaintiff provided a significant number of documents, including waybills, shift reports, fiscal receipts, which confirm proper accounting of petroleum products.
3. The absence of quality passports and certificates of conformity cannot be considered grounds for applying penalties, as these documents are not primary accounting documents.
Court Decision: To uphold the decisions of previous instances on cancellation of the tax notification-decision, i.e., to recognize the actions of the tax authority as unlawful.
