Subject of Dispute: Challenging a Tax Notification-Decision on Applying Penalties for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The court deviates from previous practice and clearly defines that the “COVID” moratorium on penalties does not apply during martial law.
2. The provisions of paragraphs 89, 90 of subsection 2 of section XX of the Tax Code of Ukraine do not have retroactive effect and do not apply to legal relations that arose before their entry into force.
3. Paragraph 11 of subsection 10 of section XX of the Tax Code of Ukraine does not change the temporal boundaries of the new norms, but only indicates the application of a reduced penalty amount within the same legal norm.
Court Decision: The Supreme Court canceled the decisions of previous instances and denied the administrative claim of LLC “Construction and Installation Firm “Etalon-Bud”, leaving the tax notification-decision in force.
