1. The subject of the dispute is the appeal by “Mobizhuk” LLC against the tax assessment notices issued by the Main Department of the State Tax Service in the Lviv region regarding the accrual of penalties for violations of the requirements for conducting settlement operations.
2. The court of cassation instance, when considering the case, agreed with the conclusions of the courts of previous instances that the order to conduct the inspection was lawful, since references to the relevant clauses of the Tax Code of Ukraine (TCU) are a sufficient basis for its conduct, especially given the existence of a letter from the State Tax Service of Ukraine with an analysis of possible violations. The court also supported the position that holding liable for violations of the procedure for conducting settlement operations is unfounded if the settlement operations were carried out using a registrar of settlement operations (RRO) for the full amount of the purchase. At the same time, the court noted that data from the RRO data accounting system (RRO DAS) are not in themselves sufficient evidence of a tax offense, but can only be the basis for further inspection. The court departed from the conclusion of the courts of previous instances regarding one of the tax assessment notices, pointing out the need to take into account the legal position of the Supreme Court, according to which each fact of the sale of goods with violations is a separate offense that requires the application of appropriate penalties.
3. The Supreme Court partially granted the cassation appeals, overturning the decisions of the previous instance courts regarding one of the tax assessment notices and reducing the amount of penalties, and in other respects left the decisions unchanged.
