1. **Subject of the dispute:** “Peremoha” LLC contested tax notices-decisions by which the company was charged penalties for storing fuel without a license and failing to submit a notification of taxation objects.
2. **Main arguments of the court:** The court of cassation noted that in order to resolve the issue of the legitimacy of the penalty accrual for storing fuel without a license, it is necessary to establish whether the fuel storage location is an excise warehouse in accordance with the Tax Code of Ukraine. The courts of previous instances did not investigate the circumstances of fuel storage, in particular, the purpose of acquisition, technical characteristics of the tanks, volumes of consumption and purchase of fuel. The court emphasized that the mere fact of the presence of fuel in tanks in the warehouse is not a sufficient basis for qualifying this as fuel storage without a license. For this, it is necessary to establish whether this storage location falls under the definition of an excise warehouse, taking into account the exceptions provided for by the Tax Code. The court referred to its own legal conclusion, set forth in the resolution of May 31, 2022 in case No. 540/4291/20, regarding the need to take into account the norms of the Tax Code of Ukraine when determining the place of fuel storage.
3. **Decision of the court:** The Supreme Court overturned the decisions of the previous instances courts and sent the case for a new trial to the court of first instance to establish the actual circumstances relevant to the correct resolution of the dispute.
