Subject of Dispute: Challenging Tax Notifications-Decisions Regarding Real Estate Tax Calculation.
Main Arguments of the Court:
1. The Respondent (Main Directorate of State Tax Service) independently cancelled the challenged tax notifications-decisions due to changes in the local tax resolution.
2. The Court drew attention to the ambiguity of the grounds for case closure – whether under paragraph 2 or paragraph 8 of Article 238 of the Code of Administrative Judicial Procedure of Ukraine.
3. The Cassation Court pointed out the need for a clear substantiation of the grounds for case closure and distribution of court expenses.
Court Decision: To cancel the resolution of the appellate court and refer the case for a new review to clarify the grounds for case closure and distribution of court expenses.
Note: The Court deviated from previous practice of considering similar cases, clearly indicating the necessity of thorough motivation of the grounds for case closure.
