Subject of Dispute: Challenging the Legitimacy of Penalty Sanctions for Non-Payment of Personal Income Tax at Rates of 25%, 50%, and 75%.
Main Arguments of the Court: The court established that the qualifying characteristic for applying penalty sanctions is the mere fact of committing a violation, not a separate decision by the controlling authority. Each established fact of tax non-payment constitutes a separate offense, and the amount of the fine depends on the number of such violations within 1,095 days, regardless of whether they were identified within a single inspection.
Court Decision: The Supreme Court left the cassation complaint unsatisfied, supporting the decision of the appellate administrative court on the legitimacy of penalty sanctions.
