Subject of Dispute: Challenging the Legitimacy of Penalty Sanctions for Late Registration of Tax Invoices during Martial Law.
Main Arguments of the Court:
1. After May 27, 2022, the “COVID” moratorium on penalty sanctions was terminated, therefore the enterprise cannot refer to exemption from liability.
2. The court deviated from previous practice and clearly defined that the moratorium provisions do not apply to the period of martial law after May 27, 2022.
3. The enterprise did not contact the controlling authority with a notification about the impossibility of fulfilling the tax obligation, which is a mandatory condition for exemption from liability.
Court Decision: To uphold the decisions of previous instances and deny satisfaction of the enterprise’s cassation appeal.
