Analysis of the Court Decision:
1. Subject of Dispute: Challenging the accrual of penalties for violation of settlement terms in foreign economic activity during quarantine.
2. Main Arguments of the Court:
– Penalties for currency operations are regulated by the special Law “On Currency and Currency Operations”, not by general rules of the Tax Code
– Provisions on exemption from penalties during COVID quarantine do not apply to currency legal relations
– The entrepreneur did not provide evidence of extension of settlement terms or force majeure
– The fact of untimely receipt of currency proceeds from a foreign counterparty was established
3. Court Decision: To cancel the resolution of the appellate court and uphold the decision of the first instance court, which denied satisfaction of the entrepreneur’s claim.
Note: The court clearly deviated from previous practice regarding the application of benefits during quarantine in currency legal relations.
