Subject of Dispute: Challenging Tax Notifications-Decisions Regarding Personal Income Tax and Military Levy.
Main Arguments of the Court: The Supreme Court drew attention to the fact that the courts of previous instances superficially examined the circumstances of the case, in particular, they did not establish whether the company actually paid wages and did not verify the legitimacy of applying penalty sanctions. The Court pointed out the need for a more thorough examination of evidence, including turnover-balance statements and primary documents that may confirm or refute the position of the tax authority.
Court Decision: To cancel the decisions of previous instances and refer the case for a new review for a complete and comprehensive investigation of the circumstances.
