The case concerns the appeal of a tax notification-decision on imposing a fine for late registration of tax invoices.
Key arguments of the court:
1. During the martial law and quarantine period, special rules for tax invoice registration were provided. In particular, a moratorium on penalties was in effect from March 1, 2020, to May 26, 2022.
2. For tax invoices issued from February 1 to May 31, 2022, there was an opportunity to register them until July 15, 2022, without penalty sanctions.
3. In this case, the company registered tax invoices for June 2022 from July 4 to 7, 2022, i.e., after the established preferential terms.
The court decided to leave the tax notification-decision unchanged and collect a fine of 286,853.45 UAH.
The court clearly adheres to the previously formed legal position of the Supreme Court regarding the application of penalties during the war period.
