Subject of Dispute: Challenging a Tax Notification-Decision on Applying Penalties for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The Supreme Court revealed significant procedural violations in the decisions of previous instances, in particular, insufficient clarification of the case circumstances and reasons for late registration of tax invoices.
2. The courts of previous instances did…
Subject of Dispute: Invalidation of the Certificate of Inheritance Rights and Recognition of Ownership of a Portion of Inherited Property.
Main Arguments of the Court:
1. The court deviated from the previous position of the Supreme Court regarding inheritance terms and recognized that a three-year statute of limitations applies to claims for invalidation of the certificate of…
Here is the translation:
Subject of Dispute: Recovery of debt under the agreement for electric energy transmission services, including 3% per annum for payment delay.
Key Court Arguments:
1. According to Article 625 of the Civil Code of Ukraine, a debtor who has delayed a monetary obligation is obliged to pay 3% per annum from the delayed amount.
2.…
Subject of the Dispute: PrivatBank is attempting to invalidate real estate transactions and recover debt under a credit agreement.
Main Arguments of the Court:
The court pointed out that when determining the jurisdiction of the case, it is insufficient to use only the formal criterion of participants. The nature of legal relations is decisive. In this case,…
Here is the translation:
1. Subject of Dispute: Challenging the State Audit Service's conclusion regarding a violation of the procurement tender procedure.
2. Main Court Arguments:
- Regarding occupational safety certification: The court recognized that the chief engineer's documents fully comply with the tender documentation requirements.
- Regarding bank guarantee:
The court established that:
- The bank guarantee meets all necessary…
Here is the translation of the legal analysis:
1. Subject of Dispute: Challenging a tax notification-decision on a penalty for late registration of tax invoices in the Unified Register.
2. Main Arguments of the Court:
The Supreme Court essentially deviates from previous judicial practice and introduces a new interpretation of tax legislation application. The Court thoroughly examined the…
Here is the translation:
1. Subject of Dispute: Challenging court rulings regarding return and non-acceptance of an appeal by a person with a disability due to non-compliance of documents confirming disability status.
2. Main Court Arguments:
- Medical and Social Expert Commission (MSEC) certificate is a valid document for confirming disability and exemption from court fees
- The Law…
Subject of the Dispute: Employee PERSON_1 challenges the inaction of the Territorial Directorate of the Court Security Service in Mykolaiv Oblast regarding non-payment of monetary compensation upon dismissal.
Main Arguments of the Court: The Supreme Court established that the courts of previous instances incorrectly considered that this lawsuit is identical to the previous case. The judges…
Subject of Dispute: Military Serviceman PERSON_1 challenges the inaction of the military unit regarding the non-issuance of a certificate about the circumstances of an injury sustained during the performance of official duties.
Main Arguments of the Court:
1. The Supreme Court considers that the previous judicial instances approached the determination of court appeal terms too formally, without…
Subject of Dispute: A female servicemember challenges the incorrect calculation of monetary allowance indexation for the period from March 2018 to August 2021.
Main Arguments of the Court:
1. The court established that previous court decisions incorrectly assessed the mechanism of calculating the "indexation difference" according to paragraphs 3-6 of item 5 of Procedure No. 1078.
2. To…
Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions of LLC "AMBRA IMPEKS" regarding additional tax liabilities and penalty sanctions.
2. Main Arguments of the Court:
- The plaintiff's business transactions with counterparties are of a real nature
- Primary documents comply with legislative requirements
- Lack of fixed assets by counterparties is not grounds for recognizing transactions…
Subject of Dispute: Recognition of Unlawful Inaction by a Municipal Enterprise Regarding Improper Maintenance of a Civil Protection Shelter.
Main Arguments of the Court:
1. The Supreme Court established that the prosecutor does not have the right to apply to the court on behalf of the state in the interests of the State Emergency Service and the…
Subject of Dispute: A serviceman challenges the incorrect calculation of one-time financial assistance upon dismissal and demands its recalculation taking into account the subsistence minimum for different years.
Main Arguments of the Court: The Supreme Court established that the concepts of "monetary allowance", "one-time financial assistance", and "salary" are equivalent, therefore the plaintiff is exempt from…
Subject of Dispute: Recognition of Actions by the Territorial Administration of the State Judicial Administration of Ukraine in Chernihiv Oblast as Unlawful Regarding Calculation and Payment of Judicial Remuneration at a Reduced Subsistence Minimum.
Main Court Arguments:
1. The court established that when calculating remuneration, a subsistence minimum of 2,102 UAH was used instead of 2,684 UAH,…
Here is the translation:
1. Subject of Dispute: Challenging court rulings regarding return and non-acceptance of an appeal by a person with a disability due to non-compliance of documents confirming disability status.
2. Main Court Arguments:
- Medical and Social Expert Commission (MSEC) certificate is a valid document for confirming disability and exemption from court fees
- The Law…
Here is the translation:
1. Subject of Dispute: Challenging the Legitimacy of Penalty Sanctions for Late Registration of Tax Invoices Issued from November 2021 to January 2022.
2. Key Court Arguments:
- During quarantine and martial law, there were moratoriums on applying penalty sanctions for late registration of tax invoices
- Legislation did not create fair conditions for taxpayers…
Here is the translation of the legal analysis:
Subject of Dispute: Recovery of Average Earnings for the Period of Delay in Settlement upon Dismissal of a Military Serviceman.
Main Arguments of the Court:
1. The period of recovery of average earnings covers the interval from August 11, 2021, to May 02, 2024.
2. The Court changes the previous practice…
Subject of Dispute: Removal of Obstacles in Using Residential Premises and Settling the Former Husband into a House Belonging to His Former Wife.
Main Arguments of the Court:
1. Plaintiff PERSON_1 was settled into the house on legal grounds as a family member of the owner, and therefore has the right to use the housing even after…
Subject of Dispute: Return of an Administrative Fine Paid Based on a Court Order Subsequently Cancelled by the Supreme Court.
Main Arguments of the Court:
1. The institution of reversal of court decision execution, provided for in Article 380 of the Administrative Procedure Code of Ukraine, cannot be applied to orders imposing a fine under Article 149…
Here is the translation:
1. Subject of Dispute: Recovery by Horodok City Council from PE "Universam" of rental fee arrears for a land plot in the amount of 1,958,024.90 UAH.
2. Main Court Arguments:
- Previous instance courts believed that the plaintiff incorrectly calculated the rental fee, unjustifiably applying annual inflation coefficients on a cumulative basis.
- The Supreme…