Here is the translation:
1. Subject of Dispute: Challenging a tax notification-decision on accrual of penalties for violation of settlement terms in foreign economic activity.
2. Key Court Arguments:
: The Supreme Court deviated from previous practice and changed the approach to understanding force majeure circumstances.
– Chamber of Commerce and Industry certificate on force majeure is not an indisputable proof of impossibility of fulfilling obligations
– It is necessary to prove a causal relationship between force majeure circumstances and the impossibility of performing a specific obligation
– War itself does not automatically exempt from fulfilling obligations
– Penalties for currency transactions are accrued on general grounds, despite quarantine
3. Court Decision: Reject the claim and leave the tax notification-decision unchanged.
