Subject of Dispute: Limited Liability Company “Lviv Invest Group 1” challenges tax notifications-decisions of the Main Directorate of the State Tax Service in Lviv Oblast regarding the application of financial sanctions for violation of settlement transaction procedures.
Main Arguments of the Court: The Supreme Court indicated that the courts of previous instances incorrectly evaluated evidence and did not establish all circumstances of the case. In particular, the court drew attention that the absence of mandatory details in the fiscal receipt (such as tax name, rate) deprives such document of the status of a settlement document. The courts did not provide proper assessment of the arguments of the controlling body regarding non-compliance with the legislation on settlement transaction registrars.
Court Decision: To cancel the decisions of the first and appellate instance courts and refer the case for a new review to the court of first instance for a complete and comprehensive investigation of the case circumstances.
