1. The subject of the dispute is the appeal against the inaction of the tax authority regarding the failure to enter data on the reimbursement of VAT to “Minis” LLC into the Register of applications for VAT refund and the recovery of VAT refund debt from the State Budget of Ukraine.
2. The court of cassation instance found that the courts of previous instances did not fully investigate the issue of the plaintiff’s compliance with the term for appealing to the court with claims for recovery of VAT refund debt, and also did not properly assess the arguments of the tax authority regarding the missed term. The Supreme Court emphasized that the Grand Chamber of the Supreme Court departed from previous conclusions regarding the application of the 1095-day term established by the Tax Code of Ukraine and indicated the application of the general six-month term for appealing to the administrative court. The court also noted that the appellate court did not properly assess the circumstances that could be the basis for renewing the missed term, in particular, changes in legal regulation or the method of protecting the violated right. Considering that the court of cassation instance is deprived of the possibility to establish the circumstances of the case and evaluate evidence, it concluded that it is necessary to send the case for a new consideration to the court of appeal instance for a full and comprehensive clarification of the circumstances of the case.
3. The Supreme Court overturned the decision of the appellate court and sent the case for a new consideration to the court of appeal instance.
