1. The subject of the dispute is the appeal against the tax notice-decision on the accrual of penalties for violation of валютного законодавства by the National Energy Company “Ukrenergo”.
2. The court of first instance, with which the appellate court agreed, satisfied the claims, motivating this by the fact that the tax audit was conducted during the moratorium established by the Tax Code of Ukraine, which makes the tax notice-decision illegal. The courts did not investigate the essence of the identified violations, considering the violation of the audit procedure sufficient grounds for canceling the decision of the tax authority. The Supreme Court disagreed with this approach, indicating that the moratorium on conducting documentary audits established by the Tax Code of Ukraine does not apply to audits regarding compliance with валютного законодавства. The Supreme Court noted that the courts should have investigated compliance with the terms of foreign exchange transactions and the legality of the accrual of penalties, which was not done. **:** The court departed from its previous position regarding the application of the moratorium on audits.
3. The Supreme Court overturned the decisions of the courts of first and appellate instances and sent the case for a new trial to the court of first instance.
