Here is the translation of the legal analysis:
1. Subject of Dispute: Challenging a tax notification-decision on a penalty for late registration of tax invoices in the Unified Register.
2. Main Arguments of the Court:
The Supreme Court essentially deviates from previous judicial practice and introduces a new interpretation of tax legislation application. The Court thoroughly examined the temporal aspects of regulatory acts regarding tax invoice registration, specifically:
– Old registration rules were in effect until 08.02.2023
– New transitional provisions with lower penalties were introduced from 08.02.2023
– New provisions do not have retroactive effect
– Penalties depend on the specific date of invoice preparation and registration
3. Court Decision: To cancel previous court decisions and refer the case for a new hearing to further clarify the circumstances, particularly the dates of preparation and registration of tax invoices.
