Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions of the Main Directorate of the State Tax Service in Kharkiv Oblast regarding the imposition of penalties on KSP “Kharkivhorlift” for late tax payment.
2. Main Arguments of the Court:
– Judicial economic expertise did not confirm the fact of late transfer of personal income tax and military levy.
– The enterprise actually paid all necessary taxes, therefore the application of penalties is unjustified.
– The court deviated from previous practice of qualifying taxation violations, indicating that insignificant errors in reporting cannot be grounds for imposing fines.
3. Court Decision: To leave unchanged previous court decisions on partial cancellation of tax notifications-decisions and to refuse the Main Directorate of the State Tax Service in full satisfaction of claims.
