Subject of the Dispute: Challenging a Tax Notification-Decision Reducing the Negative VAT Amount by 415,558 UAH.
The court in rendering its decision was guided by the fact that disputes concerning the challenge of tax notification-decisions must be considered under administrative, rather than commercial court proceedings, even if bankruptcy proceedings have been initiated against the taxpayer. The Supreme Court deviated from the previous practice, according to which such cases were considered by commercial courts within bankruptcy proceedings. The key criterion for determining jurisdiction is the public law nature of the dispute, not the presence of bankruptcy procedures.
The Supreme Court revoked the decisions of previous instances and terminated the proceedings in the case, since the same dispute had already been considered under commercial court proceedings and there is a final decision of the Supreme Court regarding it.
