1. The subject of the dispute is the appeal by a natural person-entrepreneur against tax assessment notices issued by the controlling body.
2. The court of cassation upheld the decisions of the courts of previous instances, which refused to satisfy the claim of the individual entrepreneur. The court noted that in the case of appealing tax assessment notices after using the administrative appeal procedure, a special norm of the Tax Code of Ukraine is applied, which establishes a one-month term for applying to the court, and not the general norm of the Code of Administrative Procedure of Ukraine, which provides for a three-month term. The court emphasized that the taxpayer missed the one-month deadline for applying to the court, and did not provide valid reasons for its renewal. The court also noted that there is no conflict between the norms of the Tax Code of Ukraine and the Code of Administrative Procedure of Ukraine, since the special norm has priority. The court deviated from the conclusion stated in paragraph 101 of the Grand Chamber’s decision of January 19, 2023, in case No. 140/1770/19, that the norm of paragraph 56.18 of Article 56 of the Tax Code of Ukraine establishes special deadlines for applying to the court, referring in this matter to Article 102 of this Code.
3. The court dismissed the individual entrepreneur’s cassation appeal, and the decisions of the courts of previous instances remained unchanged.
