Here is the translation of the legal analysis:
1. Subject of Dispute: Challenging the decision of the Main Tax Authority regarding the cancellation of VAT taxpayer registration for LLC “Art-Stroi” and the obligation to restore registration.
2. Main Arguments of the Court:
The Supreme Court established that the cancellation of the decision on VAT taxpayer registration cancellation automatically obliges the controlling authority to return the taxpayer to their initial legal status. This includes not only the restoration of registration but also the recovery of the electronic account in the VAT administration system with the return of funds. Such actions must be performed by the controlling authority independently, without additional request from the taxpayer.
3. Court Decision: The Supreme Court partially satisfied the cassation appeal of LLC “Art-Stroi”, canceling the decision of the appellate court and upholding the decision of the court of first instance regarding the obligation of the Tax Authority to restore VAT taxpayer registration.
