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 in 2022.
2. Main Arguments of the Court:
– Tax invoices were registered with violation of terms (in July-August 2022)
– The court clearly determined that new “wartime” norms on reduced penalties (paragraphs 89-90 of the Tax Code) do not have retroactive effect
– The penalty must be calculated according to the old rules of paragraph 120-1.1 of Article 120-1 of the Tax Code of Ukraine
– The controlling authority correctly calculated the penalty in full amount
3. Court Decision: Partially satisfy the cassation appeal, cancel previous court decisions and reject the enterprise’s claim to cancel the penalty of 1,474,594.18 UAH. The case regarding the penalty of 535.12 UAH shall be sent for new consideration.
