Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions issued by the controlling authority regarding allegedly improper formation of expenses and tax credit by the taxpayer.
2. Key Arguments of the Court:
The court deviated from the previous position of the Supreme Court of Ukraine regarding the automatic invalidity of transactions with counterparties recognized as fictitious.…
Subject of Dispute: Approval of the Liquidator's Report and Liquidation Balance in the Bankruptcy Case of LLC "Manifesto".
Main Arguments of the Court:
1. The liquidator must prove that their actions were aimed at searching for and identifying the bankrupt's property, rather than simply stating the absence of property.
2. The court must carefully verify the completeness of…
Subject of the Dispute: A serviceman challenges the procedure for calculating the length of service bonus for the period from 2016 to 2018.
Main Arguments of the Court: The Supreme Court established that until July 19, 2022, the Labor Code did not contain restrictions on the time limit for an employee to file a lawsuit for…
Subject of the dispute - challenging the decision of the Executive Committee of the Kremenchuk City Council regarding the dismantling of a temporary structure for entrepreneurial activity.
The main arguments of the court are that the case was not subject to consideration under civil proceedings and should be considered in an administrative court. The Supreme Court…
Subject of the Dispute: Recognition of the Unlawful Inaction of the Main Directorate of the State Tax Service in Khmelnytskyi Oblast Regarding Non-Accrual and Non-Payment of Wage Indexation for the Period of 2013-2017.
Main Arguments of the Court: The Supreme Court established that until July 19, 2022, the Labor Code of Ukraine did not limit the…
Subject of Dispute: Challenging Tax Notifications-Decisions Regarding Personal Income Tax and Military Levy.
Main Arguments of the Court: The Supreme Court drew attention to the fact that the courts of previous instances superficially examined the circumstances of the case, in particular, they did not establish whether the company actually paid wages and did not verify the…
Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions of the State Tax Service regarding additional tax liabilities of LLC "Zakhid-Shliakhbudtrans".
2. Main Arguments of the Court:
- Previous instance courts did not verify compliance with the procedure for appointment and conducting of tax audit during the period of quarantine moratorium.
- The Supreme Court consistently indicates…
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…
Subject of Dispute: Claim for Release from Mortgage Loan Repayment Obligation in the City of Mariupol, Located in a Temporarily Occupied Territory.
Main Arguments of the Court:
1. The court established that the plaintiff entered into a loan agreement in 2020, and in March 2022, his apartment was destroyed during hostilities in Mariupol.
2. The Supreme Court clearly…
Subject of the Dispute: Claiming a Lexus LX 570 from a Bona Fide Acquirer and Recognition of Ownership Rights.
Main Arguments of the Court: The Supreme Court deviated from previous practice and established that if the owner voluntarily transferred the vehicle to another person (in this case, PERSON_1 transferred the car to PERSON_3), such a vehicle…
Here is the translation:
1. Subject of Dispute: Recognition of Employee Dismissal as Illegal and Recovery of Average Earnings for the Period of Forced Absence
2. Key Court Arguments:
- The employer did not prove the systematic nature of labor discipline violations by the employee
- The dismissal order did not contain clear substantiations of the disciplinary misconduct
- The…