Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions on penalty sanctions for late registration of tax invoices by the company “Lyustdorf”.
2. Main Arguments of the Court:
– The court drew attention to legislative changes introduced by Law No. 2876-IX dated 12.01.2023, which mitigated tax liability during martial law. The judges believe that previous instances incorrectly applied legal norms, without thoroughly investigating the circumstances of each tax invoice and not taking into account the principle of retroactive effect of the law that mitigates liability.
3. Court Decision: To cancel previous court decisions and refer the case for a new review to thoroughly examine the circumstances of each tax invoice, taking into account the new legislation.
