Here is the translation of the legal analysis:
1. Subject of Dispute: Challenging a tax notification-decision on imposing penalties for late registration of tax invoices in 2022.
2. Main Arguments of the Court:
The Supreme Court confirmed the previous legal position that preferential norms on reduced penalties during martial law (introduced by Law No. 2876-IX) do not have retroactive effect. Namely, for tax invoices registered before February 8, 2023, the old, more severe penalty sanctions apply. The court detailed the temporal boundaries of the new norms: before martial law, the old rules were in effect, from 08.02.2023 – new “martial law” rules, and after the end of martial law, the old rules will return again.
3. Court Decision: Reject the taxpayer’s cassation appeal without satisfaction, thereby confirming the imposition of penalties at the old, higher rates.
