Subject of Dispute: Challenging a Tax Notification-Decision on Imposing Penalties for Late Registration of Tax Invoices.
Main Arguments of the Court:
The Supreme Court clearly defined that Law No. 2876-IX does not have retroactive effect. Reduced penalties can only be applied to tax invoices drawn up and registered after its entry into force or to invoices whose registration period had not expired at the moment of the law’s entry into force.
The Court established that in this case:
1. Tax invoices were drawn up in July-November 2022
2. Their registration periods were determined by Article 201 of the Tax Code
3. The taxpayer did not prove the impossibility of timely fulfillment of the tax obligation
4. There are no grounds for applying preferential penalty sanctions
Court Decision: Completely deny the satisfaction of the farm enterprise’s claim and uphold the original tax notification-decision with penalty sanctions.
