Analysis of the Court Decision:
1. Subject of Dispute: Recovery of damages from a counterparty due to late registration of tax invoices in the amount of 1,814,300.75 UAH.
2. Main Arguments of the Court: The court took into account the specifics of tax legislation during martial law, in particular, that in February-May 2022, the buyer had the right to independently include VAT amounts in the tax credit based on primary documents without registering invoices in the Unified Register of Tax Invoices (URPI). Therefore, there is no causal relationship between the non-registration of invoices and the plaintiff’s damages, which makes compensation impossible.
3. Court Decision: The resolution of the appellate court on the refusal to recover damages from the defendant was left unchanged.
