Here is the translation:
1. Subject of Dispute: Challenging a tax notification-decision on imposing penalties for late payment of rental fee for oil.
2. Main Arguments of the Court:
– Provisions of paragraph 87.9 of Article 87 of the Tax Code of Ukraine cannot be applied to legal relations that arose before 01.01.2011
– At the time of the disputed legal relations, another law was in effect that did not allow changing the purpose of the payment
– As of 01.02.2011, the taxpayer had an overpayment of 876 UAH, and penalties were accrued for the period of 2008
– The enterprise paid other payments on time
3. Court Decision: Uphold the previous court decisions on cancellation of the tax notification-decision.
Note: The court deviated from previous practice regarding the application of Tax Code provisions to legal relations that arose before its entry into force.
