Subject of the dispute: Challenging the tax notification-decision of the Main Directorate of the State Tax Service in Kyiv Oblast.
Main arguments of the court: The Supreme Court supported the position of the appellate court regarding the missed deadline for filing a lawsuit, as the plaintiff did not comply with the one-month term for appealing the tax notification-decision after the completion of the administrative procedure. The court took into account the specifics of terms during martial law and explained that as of 27.05.2022, the terms for filing a lawsuit were resumed. Moreover, the court referred to the practice of the European Court of Human Rights, which allows restrictions on the right to access to court in order to ensure legal certainty.
Court decision: To leave the cassation complaint unsatisfied and the appellate court’s ruling unchanged.
