Subject of the Dispute: Challenging the Tax Authority's Decision Refusing Registration of a Tax Invoice and Obliging Its Registration.
Main Arguments of the Court: The Supreme Court considers that the appellate court approached the issue of restoring the term for appeal too formally. The court established that the initial appeal was filed on time, and the…
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1. Subject of Dispute: Recognition and Inclusion of National Police of Ukraine's Creditor Claims under Bank Guarantees in the Creditors' Claims Register during Bank Liquidation.
2. Key Court Arguments:
- The Supreme Court deviated from its previous position on bank guarantees. The Court clearly defined that the guarantor has no right to verify…
Subject of Dispute: Compensation for Material Damage Caused by an Employee of JSC "Ukrzaliznytsia" during the Performance of Labor Duties.
Main Arguments of the Court:
1. The Supreme Court established that PERSON_1 is not an official within the meaning of the Law "On Joint Stock Companies", as he worked as the head of a structural unit and…
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1. Subject of Dispute: Recognition of Poltava City Council's decisions as unlawful regarding the continuation of temporary trade structure placement by entrepreneurs.
2. Key Court Arguments:
- Temporary structure is placed with violations - at a distance of 4.55 meters from the roadway, which does not comply with established norms
- Lack of National Police…
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Subject of Dispute: Recognition of the Communal Enterprise's Unlawful Inaction Regarding the Maintenance of Civil Protection Shelters and Obligation to Bring Them into Proper Condition.
Main Arguments of the Court:
1. The Prosecutor filed a lawsuit on behalf of the State Emergency Service (SESU), however, the SESU body does not have an independent right…
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1. Subject of Dispute: Invalidation of the purchase and sale agreement for a non-residential premises that was transferred as a mortgage, and cancellation of state registration of ownership rights to this premises.
2. Main Arguments of the Court:
- The mortgagee (bank) did not send proper notification to the mortgagor 30 days prior to…
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Subject of Dispute: Recognition of the Pension Fund's Inaction as Unlawful Regarding Pension Calculation for a Person Affected by the Chornobyl Catastrophe in Full Volume.
Main Court Arguments:
1. The Constitutional Court of Ukraine declared amendments to the law unconstitutional that reduced pension amounts for Chornobyl catastrophe victims.
2. The State cannot reduce social guarantees…
Subject of Dispute: Challenging Tax Notifications-Decisions Regarding Real Estate Tax Calculation.
Main Arguments of the Court:
1. The Respondent (Main Directorate of State Tax Service) independently cancelled the challenged tax notifications-decisions due to changes in the local tax resolution.
2. The Court drew attention to the ambiguity of the grounds for case closure - whether under paragraph 2…
Subject of Dispute: Reclaiming Immovable Property (Nursery-Kindergarten) from the State Company "Ukrspetsexport" due to Unlawful Disposal of Debtor's Property during the Moratorium in Bankruptcy Proceedings.
Main Court Arguments:
1. The moratorium on satisfying creditors' claims extends to the disputed legal relations, therefore, the executor's actions to sell the debtor's property are unlawful.
2. Each type of electronic auction…
Subject of Dispute: Challenging a Tax Notification-Decision on Imposing a Penalty for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The court clearly determined that the taxpayer is exempted from liability for late registration of tax invoices only during the moratorium period from March 1, 2020, to May 26, 2022.
2. The provisions of paragraphs…
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1. Subject of Dispute: Recognition of Poltava City Council's decision as unlawful regarding the continuation of temporary trade pavilions' placement and cancellation of location passports.
2. Key Court Arguments:
- The Supreme Court deviated from the previous position of the appellate court.
- Temporary structures actually constitute a single construction with an area of 90…
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1. Subject of Dispute: Challenging tax notifications-decisions issued by the controlling authority during the moratorium on conducting inspections during the quarantine period.
2. Main Arguments of the Court:
- Paragraph 52-2 of Subsection 10 of Section XX of the Tax Code of Ukraine established a moratorium on conducting inspections during quarantine.
- Resolution of the…
Subject of Dispute: Challenging the Tax Authority's Decision to Refuse Registration of Tax Invoices for LLC "Komo-Export".
Main Arguments of the Court:
The court drew attention to the fundamentally new algorithm of interaction between the taxpayer and the controlling authority, introduced by the order of the Ministry of Finance dated January 12, 2023. In particular, the tax…
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1. Subject of Dispute: Challenging the decision of the Kherson City Military Administration to refuse to review the consumer's application regarding disconnection from centralized heating.
2. Main Arguments of the Court:
The court established that the plaintiff, as a consumer, has the right to be exempt from court fees in accordance with the Law…
Subject of Dispute: Recognition of Inheritance as Unclaimed and Transfer of Ownership to Dnipro City Council.
Main Arguments of the Court:
1. The Supreme Court deviated from previous practice and established that in the case of alienation of inherited property, the territorial community is entitled only to monetary compensation, not the property itself.
2. The Court concluded that…
Subject of the dispute: Claiming a residential apartment from unlawful possession due to the fact that it was alienated from the plaintiff's ownership against her will.
Main arguments of the court: The court established that at the moment of the initial case review, the defendant PERSON_2 was the owner of the apartment, but during the appellate…
Subject of Dispute: Challenging the Decisions of the Hirske Village Council on Approving the General Plan of Hirske Village and Including Farmyard Lands within the Boundaries of the Settlement.
Main Arguments of the Court: The Supreme Court established that the courts of previous instances incorrectly examined the case, as they did not adhere to the special…
Subject of the Dispute: Challenging the Decision of the High Council of Justice on Temporary Suspension of a Judge from Administering Justice for a Period of Three Months.
Main Arguments of the Court: The Court established that the decision on imposing a disciplinary sanction was cancelled by the Grand Chamber of the Supreme Court, which indicated…
Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions on penalty sanctions for late registration of tax invoices by the company "Lyustdorf".
2. Main Arguments of the Court:
- The court drew attention to legislative changes introduced by Law No. 2876-IX dated 12.01.2023, which mitigated tax liability during martial law. The judges believe that previous…
Subject of Dispute: Invalidation of the Land Lease Agreement for Water Fund Land and Its Return to the State.
Main Arguments of the Court:
1. The Bila Tserkva District State Administration did not have the authority to lease the land plot, as it incorrectly equated the concepts of "water management" and "fish farming".
2. The lease agreement was…