1. The subject of the dispute is the appeal of a tax assessment notice regarding the application of penalties for violation of the terms of registration of tax invoices.
2. The court of cassation established that the enterprise violated the terms of registration of tax invoices, which became the basis for the application of penalties. At the same time, the court drew attention to the changes in the Tax Code, introduced by Law №466-IX, which provide for the retrospective effect of provisions regarding the reduction of the amount of fines for violation of the registration of tax invoices, in particular, for those that are not provided to the buyer. The court emphasized that these changes should be applied to fines accrued from January 1, 2017, until the date of entry into force of Law №466-IX, if the relevant tax assessment notices are under appeal and have not been paid. The court noted that the recalculation of the amount of the fine is within the competence of the tax authority, and the court can only establish the legality of the additional assessment and the existence of grounds for applying the retrospective norm. Since the courts of previous instances did not take into account these changes in legislation, the case requires a new hearing.
3. The Supreme Court overturned the decisions of the previous courts and sent the case for a new hearing to the court of first instance.
