1. The subject of the dispute is the appeal against tax assessment notices issued by the Main Department of the State Tax Service in Kyiv regarding “D.SOLUTIONS” LLC.
2. The Supreme Court overturned the appellate court’s ruling refusing to open appellate proceedings, pointing to violations of procedural law. The court of cassation emphasized that the appellate court did not properly assess the circumstances that led to the return of the initial appeal, in particular, the payment of the court fee after filing a motion to defer its payment. The Supreme Court emphasized that the appellate court failed to take into account that the re-filing of the appeal occurred without undue delay, and also failed to provide a legal assessment of the circumstances that prevented timely appeal to the court. The court of cassation also noted that the appellate court did not take into account the established practice of the Supreme Court regarding the reinstatement of the time limit for appeal in case of compliance with certain conditions, in particular, timely submission of the initial appeal and elimination of the shortcomings that led to its return. The Court departed from the previous position that the mere fact of returning the appeal is not a valid reason for missing the deadline.
3. The Court ruled to grant the cassation appeal of the Main Department of the State Tax Service in Kyiv, to overturn the ruling of the Sixth Administrative Court of Appeal, and to send the case for continued consideration to the court of appeal.
