Subject of Dispute: Recognition as Unlawful and Cancellation of a Tax Notification-Decision Regarding Penalty Sanctions for Late Registration of Tax Invoices.
Main Arguments of the Court:
The Court concluded that paragraphs 89 and 90 of subsection 2, section XX “Transitional Provisions” of the Tax Code of Ukraine do not have retroactive effect. This means that they cannot be applied to tax invoices compiled and registered with violation of terms before the entry into force of the respective law (before February 8, 2023).
The Court established that the case concerns tax invoices compiled in the period from August 8, 2022 to December 30, 2022, that is, before the new norms entered into force. Accordingly, the general rules of registration and fining provided by Articles 120-1 and 201 of the Tax Code shall be applied to them.
Court Decision: To cancel previous court decisions and refuse LLC “NVP AGRINOL” satisfaction of the claim to cancel the tax notification-decision in full.
