Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision on Applying Penalties for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The court established that the plaintiff registered a number of tax invoices with violation of established terms during the period from February to June 2022.
2. The Supreme Court previously formed a consistent position that reduced penalties introduced by Law No. 2876-IX do not have retroactive effect and cannot be applied to legal relations that arose before its entry into force.
3. Since the plaintiff did not apply to the controlling authority to confirm the impossibility of timely invoice registration, they are subject to liability under the general rules of the Tax Code.
Court Decision: Partially Satisfy the Claim – Cancel Penalties Amounting to 19,562.40 UAH for Late Registration of One Tax Invoice Dated January 31, 2022, and Leave the Tax Notification Unchanged in Other Respects.
