Here is the translation:
1. Subject of Dispute: Claiming a land plot of 10.76 hectares from illegal possession of Farm Enterprise "Dnipro Chornozems" and challenging the contract termination agreement.
2. Main Court Arguments:
- The plaintiff claims that they did not sign the contract terminating the lease agreement dated October 15, 2018
- The court of first instance recognized…
Subject of Dispute: Establishing Methods of Mother's Participation in Son's Upbringing and Recovery of Moral Damages for Bodily Injuries.
Main Arguments of the Court:
1. The court proceeded from the principle that mother and father have equal rights regarding the child, regardless of marriage dissolution.
2. When determining the mother's participation in upbringing, the court was guided by…
Here is the translation:
1. Subject of Dispute: Invalidation of a land plot sale and purchase agreement due to suspicion of fraudulent transaction (legal act aimed at causing harm to the creditor).
2. Main Arguments of the Court:
- The court noted that private law instruments must be used in good faith, without abuse of rights
- The absence…
Subject of the Dispute: Establishing the Legal Fact of a Father's Independent Care and Upbringing of a Minor Child and Declaring the Child's Mother as Missing.
Main Arguments of the Court: The Supreme Court drew attention to the fact that the courts of previous instances incorrectly assessed the application, considering it solely about establishing the fact…
Subject of Dispute: Modification of the Method and Amount of Alimony for the Maintenance of a Minor Son.
Main Arguments of the Court:
1. The court thoroughly analyzed the circumstances of the case and established that the defendant, who is a military serviceperson, did not provide irrefutable evidence of the impossibility to participate in the court proceedings.
2.…
The case concerns the accusation of a driving school instructor for committing a crime related to undue benefit.
Main arguments of the court:
1. The court recognized that evidence in the case was collected with procedural violations, particularly during the crime scene examination and suspect's medical examination.
2. The court indicated that there are no grounds to consider…
Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision on Imposing a Penalty for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The court established that the company registered three tax invoices from August 2022 with a violation of terms - on 05.08.2023, which constitutes a 339-day delay.
2. The court clearly determined…
Subject of Dispute: Dispute Regarding Confirmation of the Reasonableness of a Conditional Administrative Seizure of Property of an Individual Entrepreneur.
Main Arguments of the Court: The Supreme Court clearly defined that the 24-hour period for filing an application to confirm the administrative seizure of property is a preclusive term and cannot be extended or renewed, even…
Subject of Dispute: Recovery of Average Monetary Allowance for Untimely Payment of Compensation for Unissued Property in the Dismissal of a Military Serviceman.
Main Arguments of the Court:
1. The court recognized that the military unit untimely paid compensation for unissued property upon dismissal of the military serviceman.
2. The court deviated from previous judicial practice regarding the…
Subject of Dispute: Ryasne-Ruska Village Council challenges the order of the Cabinet of Ministers of Ukraine on its inclusion in the Lviv United Territorial Community.
Main Arguments of the Court:
1. The court considers that closing the proceedings is premature, as the issue of the legality of terminating the Ryasne-Ruska Village Council as a legal entity is…
Here is the translation:
1. Subject of Dispute: Challenging a tax notification-decision on applying penalty sanctions for late registration of tax invoices.
2. Main Arguments of the Court:
- For tax invoices prepared before February 1, 2022, and registered until July 15, 2022, penalty sanctions are not applied.
- For tax invoices prepared in October 2022, general rules of…
Subject of Dispute: Challenging a Tax Notification-Decision on Imposing Penalties for Violation of the Procedure for Conducting Settlement Transactions and Issuing Settlement Documents.
Main Arguments of the Court:
1. The court changed its previous position regarding the assessment of grounds for conducting an actual inspection, noting that reference to subsection 80.2.5 of the Tax Code is a…
Here is the translation:
1. Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision Regarding Additional Profit Tax Accrual for Gratuitous Receipt of Natural Gas.
2. Main Court Arguments:
- Between JSC "Ukrtransgaz" and PJSC "Naftogaz of Ukraine" there are discrepancies in natural gas accounting in the volume of 1.386 million cubic meters
- The controlling authority…
Here is the translation:
1. Subject of Dispute: Calculation and payment of indexation of a serviceman's monetary allowance for the period from March 1, 2018 to April 7, 2021.
2. Key Arguments of the Court:
- The indexation mechanism has a universal nature and applies to all monetary income of the population
- As of December 1, 2015, the…
Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions regarding additional accrual of income tax and VAT for transactions with counterparties.
2. Key Arguments of the Court:
- Economic transactions must be real, confirmed by primary documents, and cause changes in the taxpayer's property status
- Insignificant document deficiencies are not grounds for non-recognition of transactions
- The…
Subject of Dispute: A person affected by the Chornobyl disaster challenges the Pension Fund's refusal to recalculate the pension in accordance with the previous version of the law.
The court essentially deviates from previous judicial practice, indicating that the pension amounts established by the new law are lower than previously envisaged, and therefore the older version…
Here is the translation:
1. Subject of Dispute: Recovery of debt for electricity distribution services and reactive electricity energy transfers, as well as 3% per annum and inflationary losses.
2. Main Court Arguments:
- The Defendant (LLC "New Systems AM") did not timely pay for electricity distribution services for the period of March-September 2023
- The court considered the…
Subject of Dispute: Female Military Service Member PERSON_1 challenges the inaction of state bodies regarding non-accrual and non-payment of indexation of monetary allowance for the period from December 2015 to December 2022.
Main Arguments of the Court:
1) Since December 2015, the procedure for indexation calculation has changed - the concept of "income increase month" has replaced…
Subject of Dispute: Challenging a Tax Notification-Decision on Imposing a Penalty for Late Registration of Tax Invoices.
Main Arguments of the Court:
The Supreme Court pointed out the need to consider the principle of the rule of law and the prohibition of discrimination of taxpayers when applying penalties for late registration of tax invoices. The Court noted…
Here is the translation of the court decision analysis:
1. Subject of Dispute: Invalidation of a land lease agreement for a plot of 5.5251 hectares in Chernihiv, partially located on an archaeological site.
2. Main Arguments of the Court:
- The land plot contains a local archaeological monument "Podil" (Lower City)
- Legislation defines that all archaeological monuments are…