1. The subject of the dispute is the legitimacy of the accrual of penalties for violation of the terms of settlements under a foreign economic contract.
2. The court of cassation established that the courts of previous instances mistakenly satisfied the claims, as they did not take into account that the provisions of the Tax Code of Ukraine regarding exemption from the accrual of penalties during quarantine do not apply to currency legal relations regulated by the Law of Ukraine “On Currency and Currency Operations.” The Supreme Court emphasized that amendments to this law are made only by amending the law itself, which was not done in the context of quarantine restrictions. The court also noted that the courts of previous instances did not investigate the circumstances of compliance with the terms of currency transactions and the legitimacy of the accrual of penalties, which made it impossible to establish the actual circumstances of the case. The court pointed out the need for an active role of the courts in clarifying all the circumstances of the case and assisting the parties in submitting evidence. The court also noted that the courts should not be limited only to the evidence submitted by the parties, but should actively establish the objective truth.
3. The court overturned the decisions of the courts of previous instances and sent the case for a new trial to the court of first instance.
**** The court departed from previous conclusions of the Supreme Court regarding the non-application of penalties for violation of settlement terms for export and import of goods during the quarantine period.
