Here is the translation of the legal analysis:
1. Subject of Dispute: Recognition of the tax claim for penalties and late fees from an enterprise undergoing bankruptcy proceedings as unlawful.
2. Key Arguments of the Court:
- The court clearly determined that the moratorium on satisfying creditors' claims does not extend to obligations arising after the introduction…
Here is the translation of the legal text summary:
1. Subject of Dispute: Recovery of rent debt and termination of land lease agreement between Chyhyryn City Council and LLC "Prodagroinvest".
2. Main Court Arguments:
- Additional agreement to the land lease contract, signed before 01.01.2013, requires state registration
- Without registration of the additional agreement, the rental rate remains…
Subject of the Dispute: Establishing the Fact of Ownership of Legal Documents for Pension Recalculation.
Main Arguments of the Court: The Supreme Court considers that the case should be considered under civil proceedings in separate proceedings, as it concerns establishing a fact that has legal significance for the person's exercise of the right to a pension.…
Here is the translation:
1. Subject of Dispute: Recovery of Average Earnings for the Period of Delay in Executing a Court Decision on Reinstating a Person to the Position of Head of the State Ecological Inspection of Ukraine.
2. Main Arguments of the Court:
- The court decision on reinstatement dated September 14, 2015, was not executed by…
Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions regarding additional tax liabilities for natural gas purchase transactions between KP "Kharkiv Heating Networks" and LLC "Ukrainian Oil and Gas Company".
2. Main Arguments of the Court:
- Primary documents confirm the reality of economic transactions
- The controlling authority did not prove intentional fictitious nature of transactions
-…
Subject of Dispute: A person challenges the Pension Fund's decision to refuse the appointment of an old-age pension on general grounds with a new calculation of average salary.
Main Arguments of the Court: The Supreme Court deviated from previous practice and established that a person who is already receiving an old-age pension on preferential terms is…
Subject of Dispute: Claim for Release of Real Estate from Seizure Imposed by a Private Executor
Main Arguments of the Court:
1. The plaintiff filed a claim to remove the seizure from real estate that was mortgaged by the defendant.
2. The court established that the seizure was imposed in the interests of PJSC CB "PrivatBank", but the…
Subject of Dispute: Replacement of the Claimant in an Enforcement Order Issued in 2012 with a Legal Successor under a Factoring Agreement Concluded in 2023.
Main Arguments of the Court: The Supreme Court indicated that when replacing a party in enforcement proceedings, the court must evaluate not only the fact of assignment of claim rights but…
Subject of Dispute: Invalidation of Apartment Donation Agreements between Relatives with the Purpose of Avoiding Debt Obligations.
Main Arguments of the Court:
The Supreme Court drew attention that the courts of previous instances incorrectly assessed the circumstances of the case. Firstly, the donation agreements were concluded simultaneously with the registration of inherited property and 15 days after…
Subject of Dispute: Recovery of Penalty for Late Reimbursement of Budget Debt on Value Added Tax.
Main Arguments of the Court: The court took into account that at the time of filing the claim, there was a different judicial practice regarding the terms of court appeal, which allowed filing claims within 1,095 days. The Supreme Court…
Subject of Dispute: Magnus-Mix Company challenges the actions of the tax authority regarding the suspension of tax invoice registration and cancellation of VAT taxpayer status.
Main Arguments of the Court: The Supreme Court considers that previous court decisions are premature and do not contain a comprehensive analysis of the case circumstances. The courts did not examine…
Subject of Dispute: Challenging the Enforcement Officer's Resolutions on Seizure of Funds from a Bank Account of a Person Who Is Not a Debtor in Enforcement Proceedings.
Main Arguments of the Court: The Supreme Court established that the plaintiff is not a party to the enforcement proceedings, and therefore has the right to challenge the actions…
Subject of the Dispute: The prosecutor filed a lawsuit demanding that the housing and communal services enterprise "Donetske" bring the anti-radiation shelter No. 76002 into proper technical condition.
Main Arguments of the Court: The Supreme Court established that the State Emergency Service (SES) body does not have an independent right to file a lawsuit with such…
Here is the translation:
1. Subject of Dispute: Challenging a tax notification-decision on accrual of penalties for violation of settlement terms in foreign economic activity amounting to 4,085,975.74 UAH.
2. Key Arguments of the Court:
The Supreme Court formulated a fundamentally important conclusion that the moratorium on conducting documentary inspections provided by the Tax Code does not apply…
Subject of Dispute: Appeal of the Appellate Court Judgment Regarding the Conviction of PERSON_7 for Drug Trafficking.
Main Arguments of the Court:
1. The Appellate Court violated the principle of direct examination of evidence by referring to evidence that was not directly examined by it.
2. The Appellate Court unjustifiably recognized the powers of the investigator PERSON_9, as…
Here is the translation:
1. Subject of Dispute: Declaring the state registration of private ownership rights by JSC "Ukrposhta" for a non-residential premises previously owned by the state as illegal.
2. Main Arguments of the Court:
- Corporatization of a state enterprise is not privatization
- Transfer of property to the authorized capital of a joint-stock company does not…
Subject of Dispute: The apartment owner challenges the purchase and sale agreements and attempts to recover the apartment, claiming that the agreements were concluded without her will.
Main Arguments of the Court:
1. A forensic handwriting examination proved that the signature on the purchase and sale agreement dated November 29, 2019, does not belong to the apartment…
The act is a Council Implementing Regulation that updates the EU's sanctions regime against human rights violators. It specifically amends the information about two Russian officials in connection with their involvement in the death of opposition politician Alexei Navalny in the IK-3 penal colony and their responsibility for human rights violations.
The Regulation consists of two…
This Delegated Regulation establishes detailed requirements for financial entities intending to provide crypto-asset services in the EU, supplementing the main Markets in Crypto-Assets Regulation (MiCA). It specifies what information must be included in notifications to competent authorities when entities plan to offer crypto services.
The act has a comprehensive structure consisting of 12 articles that cover…
The essence of the act:
This is a Council Implementing Regulation that updates the EU's sanctions list related to serious human rights violations. The regulation specifically amends information about two Russian officials who are deemed responsible for human rights violations in connection with the death of opposition politician Alexei Navalny in the IK-3 penal colony.
Structure and…
