Skip to content Skip to sidebar Skip to footer

Case No. 520/25547/21 dated 19/03/2025

Subject of Dispute: Municipal Enterprise “Kharkiv Heating Networks” challenges a tax notification-decision on imposing a penalty for late payment of value-added tax.

Main Court Arguments: The Supreme Court indicated that to apply a penalty under paragraphs 124.2 and 124.3 of the Tax Code, the controlling authority must prove the taxpayer’s intent. In this case, the inspection report did not contain any substantiation of intentional violation of tax legislation, therefore the accrued penalty is unlawful. The court emphasized that the burden of proving guilt lies specifically with the controlling authority.

Court Decision: The Supreme Court upheld the previous court decisions and denied the tax service’s cassation appeal, supporting the taxpayer’s position.

Full text by link

Leave a comment

E-mail
Password
Confirm Password
Lexcovery
Privacy Overview

This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.