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 89 and 90 of subsection 2 of section XX “Transitional Provisions” of the Tax Code of Ukraine do not have retroactive effect and do not automatically replace previous norms.
3. The controlling authority correctly applied the penalty in accordance with paragraph 120-1.1 of Article 120-1 of the Tax Code of Ukraine, since the tax invoices were drawn up before the new norms came into force.
Court Decision: To cancel previous court decisions and refer the case for a new review to thoroughly verify the calculation of penalty sanctions.
