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…
Subject of Dispute: Challenging Tax Notifications-Decisions and Actions of the Tax Authority Regarding Personal Income Tax on a Loan Forgiven by a Bank.
Main Arguments of the Court:
1. The tax authority violated the verification procedure, as it did not properly deliver the inspection order to the taxpayer at the actual address.
2. The exchange rate difference on…
Here is the translation of the legal analysis:
1. Subject of Dispute: Challenging a tax notification-decision on imposing penalties for late registration of tax invoices in 2022.
2. Main Arguments of the Court:
The Supreme Court confirmed the previous legal position that preferential norms on reduced penalties during martial law (introduced by Law No. 2876-IX) do not…
Subject of Dispute: Challenging the Legitimacy of Penalty Sanctions for Late Registration of Tax Invoices during Martial Law.
Main Arguments of the Court:
1. The court established that the plaintiff violated the deadline for registering tax invoices during the period from February 2022 to May 2023 but did not apply to the controlling authority with a statement…
Subject of the Dispute: A serviceman demands recalculation and payment of a one-time monetary assistance upon dismissal and compensation for unused additional leave.
Main Arguments of the Court: The Supreme Court established that for legal relations arising before 19.07.2022, the previous version of Article 233 of the Labor Code of Ukraine applies, which does not limit…
Subject of Dispute: Recognition as Unlawful and Cancellation of the Controlling Body's Requirement for Payment of Unified Social Contribution by an Individual Entrepreneur Who is Not Actually Conducting Entrepreneurial Activity.
Main Court Arguments: The Supreme Court established that the entrepreneur's certificate was declared invalid in 2013 due to non-submission of a registration card for inclusion of…
Subject of the dispute: Recovery of monetary funds in the amount of 95,900 US dollars, which were allegedly provided under a loan agreement.
Main arguments of the court: The court established that the receipts for receiving money do not contain a clear obligation to return the funds, but are actually documents about the transfer of corporate…
Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notifications-Decisions Issued by the Main Directorate of the State Tax Service in Kyiv Oblast Regarding LLC "Rompas" Following the Results of an Unscheduled On-Site Documentary Inspection.
Main Arguments of the Court:
1. The court established the validity of economic transactions between LLC "Rompas" and LLC "Torenia", as…
Subject of the Dispute: Calculation and Payment of Indexation of Monetary Allowance to a Military Serviceman for the Period from January 2016 to March 2018.
Main Arguments of the Court: The Supreme Court established that at the time of the emergence of disputed legal relations, Article 233 of the Labor Code of Ukraine allowed an employee…
Here is the translation of the legal analysis:
1. Subject of Dispute: Challenging tax notifications-decisions issued by the controlling authority regarding an individual entrepreneur in connection with violations during a documentary inspection.
2. Main Arguments of the Court:
The court did not accept the entrepreneur's arguments about the impossibility of providing documents due to occupation of territories. It…
Analysis of the Draft Law:
Unfortunately, I cannot provide an analysis without the text of the draft law. Please try uploading the document again or provide the text of the draft law for analysis.
Analysis of Documents:
Analysis of the Document for the Draft Law on Sustainable Development of Aquatic Bioresources
Author's Position:
The document's author supports the draft…
Analysis could not be performed.
Full text by link
8 Draft Laws Registered:
13114/П Draft Resolution on Accepting as a Basis the Draft Law of Ukraine on Amendments to the Law of Ukraine "On Judicial System and Status of Judges" Regarding Certain Issues of Judicial Appointment Competition
Initiator: People's Deputy of Ukraine
12376/П Draft Resolution on Accepting as a Basis the Draft Law of Ukraine on Amendments…
No new legal acts were published today
Legislative Changes Digest:
A new procedure for creating special groups in kindergartens for children with special educational needs has been approved. Clear requirements for group size (6-12 children) have been established, with mandatory development of individual development programs and the introduction of a teacher assistant position.
Changes have been made to the procedure for providing state support…
The essence of the order is to amend the procedure for compiling budget reporting by budget funds administrators and recipients. The main changes concern the reporting forms for the receipt and use of special fund funds, clarification of the procedure for reflecting operations and detailing of reporting forms.
Structure of changes:
1. Updating of reporting forms (No.…
TRANSLATION OF THE DOCUMENT:
Document Essence:
The order introduces amendments to the Instruction on Housing Provision for Military Personnel of the Main Intelligence Directorate of the Ministry of Defense and their families. Key innovations relate to providing one-time targeted housing assistance to Heroes of Ukraine, clarifying the procedure for service housing distribution, and the possibility of obtaining…
Translation:
Essence of the Order:
This is a technical order that amends the forms of budget reporting. The main changes relate to the numbering and names of reporting forms submitted by budget funds managers and social insurance funds. The terminology is also clarified - "funds" is replaced with "revenues" in the relevant forms.
Structure:
1. Amendments are made to…
Translation:
Essence of the Order:
The order amends the List of Officer Positions in the National Guard of Ukraine by supplementing it with a new Section III "Management of Operational-Tactical Formation - Corps". The document establishes correspondence between positions in the corps and the maximum military ranks of officers.
Structure and Changes:
- A new Section III has been…
Law Essence:
The document defines the procedure for appointing and paying a one-time monetary assistance in case of death, demise, or disability of employees of the State Criminal-Executive Service. It establishes payment amounts depending on circumstances (from 70 to 750 subsistence minimums), the circle of persons entitled to receive assistance, and the procedure for its registration.
Structure…