Here is the translation:
1. Subject of Dispute: Challenging the Legitimacy of Penalty Sanctions for Late Registration of Tax Invoices Issued from November 2021 to January 2022.
2. Key Court Arguments:
– During quarantine and martial law, there were moratoriums on applying penalty sanctions for late registration of tax invoices
– Legislation did not create fair conditions for taxpayers regarding invoice registration after May 27, 2022
– The principle of the rule of law requires an equal approach to taxpayers regardless of the invoice date
– The court deviated from previous practice regarding the application of penalty sanctions
3. Court Decision: Cancel penalty sanctions and declare the tax notification-decision unlawful.
