Subject of Dispute: Challenging a Tax Notification-Decision on Applying Penalties for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The Supreme Court revealed significant procedural violations in the decisions of previous instances, in particular, insufficient clarification of the case circumstances and reasons for late registration of tax invoices.
2. The courts of previous instances did not verify whether the taxpayer took all measures dependent on them for timely registration of invoices and did not investigate the reasons for violating the deadlines.
3. The court drew attention to the need to establish the taxpayer’s fault, in particular, whether the taxpayer’s actions were reasonable, bona fide, and with due diligence.
Court Decision: To cancel the decisions of previous instances and refer the case for a new review to the court of first instance for a complete and comprehensive investigation of the case circumstances.
