Here is the translation:
1. Subject of Dispute: Challenging a tax notification-decision on imposing penalties for late registration of tax invoices.
2. Key Arguments of the Court:
- The court analyzed a complex legal situation regarding the application of moratoriums on penalties during quarantine and martial law
- It was established that provisions of the "COVID" moratorium ceased to…
Here is the translation of the legal analysis:
Subject of Dispute: Early Termination of the Trademark Certificate for "EUROCASH" due to Non-Use within Five Years.
Main Arguments of the Court:
1. The court clearly defined for the first time that the five-year period of non-use of a trademark does not start anew when its owner changes. This period…
Here is the translation:
Subject of Dispute: Challenging a Tax Notification-Decision on Additional VAT Tax Liabilities for the Consortium "Scientific and Production Association "Ukrhydroenerhobudˮ.
Key Court Arguments:
1. The court established the validity of the Consortium's economic transactions with counterparties LLC "Diso Company" and LLC "Triada Torg", as:
- Primary documents comply with legislative requirements
- Actual movement and use…
Here is the translation:
1. Subject of Dispute: Recovery of Average Earnings for the Period of Delay in Settlement upon Dismissal of a Military Serviceman.
2. Main Arguments of the Court:
The Supreme Court established that until July 19, 2022, the previous version of Article 117 of the Labor Code of Ukraine should be applied without limitation…
Subject of the Dispute: A Serviceman Demands Recalculation and Payment of Monetary Compensation for the Period from February to December 2020.
Main Arguments of the Court:
1. The Supreme Court deviated from previous positions regarding the terms of court appeal, forming a new legal stance.
2. Until July 19, 2022, legislation did not limit the period for an…
Subject of Dispute: Dispute regarding the powers of the Municipal Establishment "Odessreklama" to carry out the dismantling of an advertising structure placed on the roof of a building without the appropriate permit.
Main Arguments of the Court: The Supreme Court considers that local authorities have the power to control the placement of outdoor advertising and make…
Subject of Dispute: Dispute regarding the powers of the Municipal Establishment "Odessreklama" to carry out the dismantling of an advertising structure placed on the roof of a building without the appropriate permit.
Main Arguments of the Court: The Supreme Court confirmed that the executive bodies of the local council have the authority to control the placement…
Here is the translation of the legal analysis:
1. Subject of Dispute: Challenging a tax notification-decision on applying penalties for late registration of tax invoices.
2. Main Arguments of the Court:
The Supreme Court established that the final deadline for registering tax invoices for February-May 2022 is July 15, 2022, inclusive. The court found the conclusion of…
Subject of Dispute: Challenging a Tax Notification-Decision on Imposing a Penalty for Late Registration of Tax Invoices in the Unified Register of Tax Invoices (URPN).
Main Arguments of the Court:
1. The Supreme Court pointed out the need to apply uniform conditions for bringing to liability for late registration of all tax invoices, which were subject to…
Subject of Dispute: Challenging the Dismissal of a Civil Servant from the Position of Deputy Head of the Poltava Customs Department in Connection with Position Reduction during Martial Law.
Main Arguments of the Court:
The Supreme Court established that the procedure for dismissing a civil servant during martial law has not changed, and the employer is still…
Subject of Dispute: Legalization (Laundering) of Funds Obtained through Criminal Means in the Case of the Director of LLC "KOLPRO".
Main Arguments of the Court: The Supreme Court established that the courts of previous instances improperly examined the evidence in the case, in particular, they unreasonably recognized the specialist's conclusion as inadmissible and did not take…
Subject of Dispute: Recognition of Monetary Claims of PJSC "Ukrainian Innovation Company" against LLC "Riton" in the Bankruptcy Case.
Main Arguments of the Court:
The Supreme Court established that PJSC "Ukrinbank" and PJSC "Ukrainian Innovation Company" are the same legal entity, despite the change of name. The Court concluded that the change of the bank's name does…
Subject of Dispute: Recovery of Debt under a Credit Agreement from the Subsidiary Enterprise "Ivano-Frankivsk Regional Road Management" in favor of the Public Joint Stock Company "Ukrainian Innovation Company".
Main Arguments of the Court:
1. The Supreme Court established that PJSC "Ukrinbank" and PJSC "Ukrainian Innovation Company" are the same legal entity with an unchanged identification code.
2.…
Case No. 200/5046/15-k dated 18/03/2025
Subject of Dispute: Prosecutor's cassation appeal against the ruling of the Zaporizhzhia Court of Appeal in a criminal case concerning PERSON_8, accused of official forgery.
Main Arguments of the Court: The Supreme Court thoroughly examined the case materials and the prosecutor's arguments. The court concluded that the appellate court previously correctly assessed…
Here is the translation:
1. Subject of Dispute: Recognition of the actions of the Novousytska Settlement Council as unlawful regarding the sale of land lease rights and invalidation of the lease agreement.
2. Key Court Arguments:
- LLC "Impeks" purchased a gas station previously owned by LLC "Technogaz"
- The previous land lease agreement was valid until the liquidation…
Here is the translation:
1. Subject of Dispute: Recognition of the Pension Fund's inaction as unlawful regarding non-accrual of pension supplement to a minor child residing in a radioactively contaminated territory.
2. Key Court Arguments:
- Minor children receiving survivor's pension are considered non-working pensioners
- The Chornobyl Disaster Law does not limit the right to supplement based on…
Subject of Dispute: A serviceman challenges the incorrect determination of the allowance for service specifics and bonus in the reference on monetary compensation for pension recalculation.
Main Court Arguments:
1. The Supreme Court indicated that the approach to specifying different percentage indicators of allowance and bonus for pensioners in minimum amounts is unlawful.
2. Previous instance courts did…
Analysis of the Court Decision:
1. Subject of Dispute: Recovery of damages from a counterparty due to late registration of tax invoices in the amount of 1,814,300.75 UAH.
2. Main Arguments of the Court: The court took into account the specifics of tax legislation during martial law, in particular, that in February-May 2022, the buyer had the…
Subject of Dispute: Recognition of the Pension Fund's Refusal as Unlawful to Accrue and Pay a Pension of 8 Minimum Old-Age Pensions to a Person with Disability Group 2 as a Result of the Chornobyl Catastrophe.
Main Arguments of the Court:
1. The Constitutional Court of Ukraine in its decisions dated 07.04.2021 and 03.04.2024 recognized that the…
Case No. 235/1783/23 dated 17/03/2025
Subject of Dispute: Illegal Acquisition and Possession of Psychotropic Substances (4-MMC and Amphetamine) for Personal Use.
Main Court Arguments: First, the court thoroughly analyzed the case circumstances and established that PERSON_6 indeed illegally acquired and possessed psychotropic substances. Second, when sentencing, the court considered several mitigating circumstances: the convicted person has no…