Subject of Dispute: Challenging a Tax Notification-Decision Regarding Penalty for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The Supreme Court established that the taxpayer is exempt from liability for late registration of tax invoices during the moratorium period from March 1, 2020, to May 26, 2022.
2. The Court noted that Law No. 2876-IX, which establishes new rules for penalty accrual, does not have retroactive effect, and therefore its provisions cannot be applied to legal relations that arose before its entry into force.
3. The courts of previous instances did not establish circumstances for each tax invoice, taking into account the specifics of legal regulation and the principle of the temporal effect of legal norms.
Court Decision: To cancel the decisions of the courts of previous instances and refer the case for a new hearing to the court of first instance to establish circumstances for each tax invoice and determine the composition of the tax offense.
