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Case No. 991/5241/24 dated 25/03/2025
Subject of Dispute: Recognition as unjustified and recovery in state revenue of a Mercedes-Benz G 400 D vehicle valued at 5,647,926.68 UAH, purchased by PERSON_2 in the name of the son of PERSON_1, who is a civil servant.
Main Arguments of the Court:
- PERSON_1 is a person authorized to perform state functions
-…
Here is the translation:
1. Subject of Dispute: Invalidation of electronic auction for the sale of garages that are joint shared property of the spouses.
2. Main Arguments of the Court:
- Garages were purchased during the marriage and are joint shared property of the spouses
- The state executor did not clarify the circumstances regarding the ownership of…
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1. Subject of Dispute: Invalidation of Vyshhorod City Council decisions on transferring land plots into private ownership to citizens in the area belonging to the coastal protection zone of the Dnipro River.
2. Main Court Arguments:
- Disputed land plots are located within the 100-meter coastal protection zone of the Kyiv Reservoir
- Water fund…
Subject of Dispute: Termination of Ownership Right to a Share in Common Inherited Property (Automobile, Residential House, and Land Plots).
Main Arguments of the Court:
1. A co-owner's right of ownership to a share in common property may be terminated if at least one of the legally prescribed grounds exists (indivisibility of the item, impossibility of division…
Subject of Dispute: Recovery of Moral Damages from the State due to Illegal Administrative Prosecution by Patrol Police Officers.
Main Court Arguments:
The Supreme Court established that the appellate court approached the case circumstances formally. Firstly, the previous court proceeding established a violation of the driver's sobriety check procedure. Secondly, the plaintiff was deprived of the right…
Subject of Dispute: Dismissal of the General Director of SE "Naftogaz Bioenergy" and Challenge of the Dismissal Order.
Main Arguments of the Court:
1. The dispute concerns corporate relations, not labor relations, as it is related to enterprise management and termination of the manager's powers.
2. Grounds for dismissal were: improper performance of duties during business trips, transfer…
Subject of the Dispute: Challenging the Tax Authority's Decision Refusing Registration of a Tax Invoice and Obliging Its Registration.
Main Arguments of the Court: The Supreme Court considers that the appellate court approached the issue of restoring the term for appeal too formally. The court established that the initial appeal was filed on time, and the…
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1. Subject of Dispute: Recognition and Inclusion of National Police of Ukraine's Creditor Claims under Bank Guarantees in the Creditors' Claims Register during Bank Liquidation.
2. Key Court Arguments:
- The Supreme Court deviated from its previous position on bank guarantees. The Court clearly defined that the guarantor has no right to verify…
Subject of Dispute: Compensation for Material Damage Caused by an Employee of JSC "Ukrzaliznytsia" during the Performance of Labor Duties.
Main Arguments of the Court:
1. The Supreme Court established that PERSON_1 is not an official within the meaning of the Law "On Joint Stock Companies", as he worked as the head of a structural unit and…
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1. Subject of Dispute: Recognition of Poltava City Council's decisions as unlawful regarding the continuation of temporary trade structure placement by entrepreneurs.
2. Key Court Arguments:
- Temporary structure is placed with violations - at a distance of 4.55 meters from the roadway, which does not comply with established norms
- Lack of National Police…
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Subject of Dispute: Recognition of the Communal Enterprise's Unlawful Inaction Regarding the Maintenance of Civil Protection Shelters and Obligation to Bring Them into Proper Condition.
Main Arguments of the Court:
1. The Prosecutor filed a lawsuit on behalf of the State Emergency Service (SESU), however, the SESU body does not have an independent right…
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1. Subject of Dispute: Invalidation of the purchase and sale agreement for a non-residential premises that was transferred as a mortgage, and cancellation of state registration of ownership rights to this premises.
2. Main Arguments of the Court:
- The mortgagee (bank) did not send proper notification to the mortgagor 30 days prior to…
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Subject of Dispute: Recognition of the Pension Fund's Inaction as Unlawful Regarding Pension Calculation for a Person Affected by the Chornobyl Catastrophe in Full Volume.
Main Court Arguments:
1. The Constitutional Court of Ukraine declared amendments to the law unconstitutional that reduced pension amounts for Chornobyl catastrophe victims.
2. The State cannot reduce social guarantees…
Subject of Dispute: Challenging Tax Notifications-Decisions Regarding Real Estate Tax Calculation.
Main Arguments of the Court:
1. The Respondent (Main Directorate of State Tax Service) independently cancelled the challenged tax notifications-decisions due to changes in the local tax resolution.
2. The Court drew attention to the ambiguity of the grounds for case closure - whether under paragraph 2…
Subject of Dispute: Reclaiming Immovable Property (Nursery-Kindergarten) from the State Company "Ukrspetsexport" due to Unlawful Disposal of Debtor's Property during the Moratorium in Bankruptcy Proceedings.
Main Court Arguments:
1. The moratorium on satisfying creditors' claims extends to the disputed legal relations, therefore, the executor's actions to sell the debtor's property are unlawful.
2. Each type of electronic auction…
Subject of Dispute: Challenging a Tax Notification-Decision on Imposing a Penalty for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The court clearly determined that the taxpayer is exempted from liability for late registration of tax invoices only during the moratorium period from March 1, 2020, to May 26, 2022.
2. The provisions of paragraphs…
Here is the translation:
1. Subject of Dispute: Recognition of Poltava City Council's decision as unlawful regarding the continuation of temporary trade pavilions' placement and cancellation of location passports.
2. Key Court Arguments:
- The Supreme Court deviated from the previous position of the appellate court.
- Temporary structures actually constitute a single construction with an area of 90…
Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions issued by the controlling authority during the moratorium on conducting inspections during the quarantine period.
2. Main Arguments of the Court:
- Paragraph 52-2 of Subsection 10 of Section XX of the Tax Code of Ukraine established a moratorium on conducting inspections during quarantine.
- Resolution of the…
Subject of Dispute: Challenging the Tax Authority's Decision to Refuse Registration of Tax Invoices for LLC "Komo-Export".
Main Arguments of the Court:
The court drew attention to the fundamentally new algorithm of interaction between the taxpayer and the controlling authority, introduced by the order of the Ministry of Finance dated January 12, 2023. In particular, the tax…