Subject of Dispute: Challenging a Tax Notification-Decision on Applying Penalties for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The court deviates from previous practice and clearly defines that the "COVID" moratorium on penalties does not apply during martial law.
2. The provisions of paragraphs 89, 90 of subsection 2 of section XX of the…
Here is the translation:
1. Subject of Dispute: Invalidation of Landlord's Notification of Unilateral Termination of State Property Lease Agreement.
2. Key Court Arguments:
- The Supreme Court established that the special law "On Lease of State and Municipal Property" takes precedence over general provisions of the Civil Code. This law does not provide for the possibility…
Subject of the dispute: Recovery of damages caused by an unconstitutional law that taxed pensions above a certain amount.
Main arguments of the court: The Supreme Court revealed significant procedural violations in previous court decisions. First, the courts did not clarify whether the wording of the law before 2016 was indeed unconstitutional. Second, the courts did…
Subject of Dispute: Recognition of the Surety Agreement as Not Executed and Invalid.
Main Arguments of the Court:
1. A signature is a mandatory requisite of a legal transaction, and its absence may lead to the nullity of the contract.
2. The court deviates from previous practice and notes that a transaction that has not been executed (not…
Here is the translation of the legal analysis:
1. Subject of Dispute: Challenging the resolution of Ukrtranssafety on imposing an administrative and economic fine on the vehicle owner for the absence of documents during cargo transportation.
2. Main Arguments of the Court:
- The vehicle owner cannot be automatically considered a carrier
- To determine the carrier, it is…
Here is the translation:
1. Subject of Dispute: A servicemember demanded accrual and payment of indexation of monetary compensation for the period from 2016 to 2019.
2. Main Arguments of the Court:
- Indexation of monetary compensation is a state guarantee of military personnel's remuneration
- In March 2018, there was an increase in income that affects the calculation…
Here is the translation:
1. Subject of Dispute: Recovery of damages from the State Budget of Ukraine due to unlawful taxation of a retired judge's lifetime monetary maintenance.
2. Key Court Arguments:
The Supreme Court indicated that the courts of previous instances formally approached the case and did not establish key circumstances. Firstly, they did not identify…
Subject of Dispute: Challenging the Legitimacy of Applying Penalties for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The plaintiff registered tax invoices with a violation of the statutory registration deadlines in August and December 2022.
2. The court established that at the time of the registration deadline violation, the provisions of paragraph 120-1.1 of…
Subject of Dispute: Challenging the Decision of the Zaporizhzhia City Council on Amending the Procedure for Leasing Municipal Property.
Main Arguments of the Court:
1. The Decision of the Zaporizhzhia City Council bears signs of a normative legal act, as it establishes general rules for regulating relations regarding the lease of municipal property.
2. The Supreme Court deviates…
Subject of the dispute - challenging the refusal of the Main Directorate of the Pension Fund of Ukraine to transfer a person from a disability pension to a service pension.
Main arguments of the court: The Supreme Court referred to its previous decisions, which clearly defined that for persons dismissed from the police and applied after…
Here is the translation:
1. Subject of Dispute: Challenging the decision of the Brovary City Council on approving technical documentation for the normative monetary valuation of lands in the city of Brovary.
2. Main Arguments of the Court:
The Supreme Court recognized that the disputed decision is a normative legal regulatory act subject to a special procedure…
Analysis of the Court Decision:
1. Subject of Dispute: Challenging the actions of the Main Directorate of the State Emergency Service in Rivne Oblast regarding the reduction of the allowance for service specifics and bonus in the certificate of monetary compensation for pension recalculation.
2. Key Court Arguments:
The Supreme Court indicated that the courts of previous…
The case concerns challenging the normative monetary valuation of land plots of two joint-stock companies.
Main arguments of the court:
1. The prosecutor does not have the right to file an appellate complaint solely due to the lack of funds from the local council to pay the court fee.
2. The interests of the state should primarily be…
Subject of the Dispute: The Prosecutor is attempting to invalidate state certificates for private ownership of forest fund land plots that were transferred to an individual contrary to legislation.
Main Court Arguments:
1. Invalidating a state certificate is not an effective method of protecting the violated rights of the state.
2. The Supreme Court deviated from previous practice…
Subject of the Dispute: Claim for Termination of Property Ownership of Real Estate due to its Destruction, Removal of Obstacles to Housing Use, and Prohibition of Construction Works.
Main Arguments of the Court: The Court noted that demolition of unauthorized construction is an extreme measure and is possible only after exhausting all response measures provided by…
Subject of Dispute: Challenging the State Executor's Ruling on Initiating Enforcement Proceedings for Alimony Collection.
Main Arguments of the Court: The Supreme Court supported the position of the appellate court that the state executor is not obligated to additionally verify the debtor's place of residence when initiating enforcement proceedings. The court proceeded from the fact that…
Here is the translation:
1. Subject of Dispute: Recalculation of pension for a person who was seconded from military service to the prosecutor's office, based on a certificate of monetary compensation.
2. Main Arguments of the Court:
- Newly discovered circumstances are legal facts that existed during the initial case review but were not known to the process…
Subject of Dispute: Municipal Enterprise "Kharkiv Heating Networks" challenges a tax notification-decision on imposing a penalty for late payment of value-added tax.
Main Court Arguments: The Supreme Court indicated that to apply a penalty under paragraphs 124.2 and 124.3 of the Tax Code, the controlling authority must prove the taxpayer's intent. In this case, the inspection…
Here is the translation:
1. Subject of Dispute: Challenging the Illegality of Provisions in the Vinnytsia City Council Decision on Terminating the Permanent Land Use Right of a UOC Religious Community.
2. Key Court Arguments:
The court confirmed the previous legal position that a religious organization which has not changed its name in accordance with the law on…
Here is the translation:
1. Subject of Dispute: Recovery of 7,236,000 UAH in damages from the state budget, allegedly caused by unlawful actions of the Kyiv Customs during cargo clearance.
2. Main Arguments of the Court:
- The plaintiff paid penalty sanctions to the carrier for vehicle downtime
- However, the court established that these sanctions had no legal…