Good day! I will gladly analyze this court decision for you.
1. The subject of the dispute is the recovery of damages in the form of lost tax credit.
2. The essence of the decision boils down to whether the plaintiff must send copies of the claim documents to the defendant in paper form if the defendant is a legal entity that is required to register an electronic cabinet in the Unified Judicial Information and Telecommunication System (UJITS), but has not done so. The court of cassation emphasized that the Commercial Procedure Code of Ukraine (CPC of Ukraine) exempts the plaintiff from the obligation to send copies of documents to the defendant, who is obliged to, but did not register an electronic cabinet. The court emphasized that imposing an additional obligation on the plaintiff to send paper copies of documents to the defendant, who did not fulfill the requirement to register an electronic cabinet, is unjustified. The court also noted that the obligation to inform the defendant about the case rests with the court, and not with the plaintiff. The court departed from the previous position, according to which, in the absence of an electronic cabinet of another party to the case, copies of documents had to be sent in paper form.
3. The Supreme Court overturned the decisions of previous courts and sent the case to the court of first instance for further consideration.
