Here is the translation of the legal analysis:
1. Subject of Dispute: Challenging a tax notification-decision on imposing a penalty for late registration of tax invoices.
2. Main Arguments of the Court:
– The Appellate Court considered that the moratorium on penalties (paragraph 52-1 of the Tax Code of Ukraine) lost its validity on May 27, 2022, in connection with the introduction of martial law.
– The Supreme Court drew attention that the appellate court did not investigate all grounds of the claim, in particular regarding the violation of the taxpayer’s right to participate in decision-making and the principle of fair balance.
– The court pointed out the need for a comprehensive and complete investigation of all circumstances of the case.
3. Court Decision: To cancel the resolution of the appellate court and send the case for a new review.
Note: The Supreme Court is essentially departing from its previous position regarding the interpretation of the moratorium on penalties during martial law.
