Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notifications-Decisions Issued by the Main Directorate of the State Tax Service in Kyiv.
Main Arguments of the Court:
The Supreme Court established that the court of first instance violated procedural norms by continuing the case review after receiving a motion for judicial recusal without properly examining this motion. This created doubts about the impartiality and objectivity of the judge, which is grounds for cancelling the court decision. The court paid special attention to the fact that even the “appearance of justice” matters – justice must not only be carried out but also be visible to the public.
Court Decision: To cancel the ruling of the appellate administrative court and refer the case for a new review to the appellate court.
