Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions on penalties for late registration of tax invoices in the Unified Register of Tax Invoices (URTI).
2. Key Court Arguments:
: The court essentially changed its previous position regarding the application of penalties for late registration of tax invoices.
– A moratorium on penalties was in effect from March 1, 2020, to May 26, 2022
– For tax invoices issued from February 1 to May 31, 2022, an additional registration period until July 15, 2022, is provided without penalties
– For invoices issued before February 2022, a transitional registration period until July 15, 2022, should also be granted
3. Court Decision: The case has been referred for a new review to the appellate court for additional investigation of tax invoice registration circumstances.
Key Thesis: The state must ensure equal conditions for taxpayers during martial law and the pandemic.
