Good day! I will gladly analyze this court decision for you.
1. The subject of the dispute is the legality of the accrual by the Main Department of the State Tax Service in the Odesa region of penalties to VELES-AGRO LTD LLC for violation of settlement deadlines in the field of foreign economic activity.
2. The court of first instance granted the claim, considering that from January 1, 2021, penalties for violation of currency legislation fall under the quarantine benefits that exempt from the accrual of penalties. The appellate court overturned this decision, noting that quarantine benefits do not apply to penalties for violation of settlement deadlines for export-import operations. The Supreme Court agreed with the appellate court in that quarantine benefits do not exempt from paying penalties for violation of currency legislation, emphasizing that it had already deviated from its previous position on this issue in case No. 240/25642/22. At the same time, the Supreme Court indicated that the appellate court did not consider the payer’s arguments regarding the absence of the very fact of violation of settlement deadlines and the incorrect determination of these deadlines by the tax authority.
3. The Supreme Court overturned the decision of the appellate court and sent the case for a new trial to the appellate instance.
