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…
No new decisions were published today
Case No. 9901/136/21 dated 12/02/2025
Subject of the dispute - challenging the decision of the High Council of Justice by a person who was apparently dissatisfied with a certain administrative decision of this body.
The court carefully analyzed the plaintiff's arguments and concluded that there are no sufficient grounds for satisfying the claim. The panel of judges…
Here is the translation:
1. Subject of Dispute: Challenging the refusal of the Main Directorate of the National Police in Chernihiv Oblast to credit privileged years of service to the plaintiff for pension calculation based on length of service.
2. Key Court Arguments:
- The court changed its previous legal position regarding the crediting of privileged years of…
Here is the translation:
1. Subject of Dispute: Invalidation of the Antimonopoly Committee of Ukraine's decision recognizing the audit firm as a participant in anti-competitive concerted actions during bidding.
2. Key Court Arguments:
The Supreme Court indicated that investigating an antimonopoly case for 9 years without objective reasons violates the rule of law principle. The court noted that:
-…
Subject of Dispute: Limited Liability Company "Aritox" challenges the tax authority's decision to refuse registration of a tax invoice in the Unified Register of Tax Invoices.
Main Arguments of the Court: The Supreme Court considers that the appellate court showed excessive formalism in examining the case. First, the tax authority initially filed an appeal within the…
Subject of the Dispute: Declaring the Marriage between the Plaintiff's Deceased Son and the Respondent, Registered on March 25, 2022, as Not Concluded.
Main Arguments of the Court: The Supreme Court established that the application for securing the claim was filed improperly - via email, rather than through the "Electronic Court" subsystem, contrary to the new…
Subject of the dispute - challenging a tax notification-decision on additional VAT assessment for the farm enterprise "Alliance" for transactions with counterparties.
Main arguments of the court: the controlling authority considers the economic transactions to be fictitious, but the courts of previous instances did not conduct an in-depth analysis of the reality of these transactions. The…
Subject of Dispute: Replacement of the Creditor in Enforcement Proceedings under a Credit Agreement.
Main Arguments of the Court: The Supreme Court considers that procedural legal succession must have a clear procedural purpose - a real possibility of executing a court decision. The court established that at the time of filing the application, the terms for…
The case concerns a labor dispute between an employee and the State Enterprise "Administration of Seaports of Ukraine" regarding the unlawful suspension of the employment contract during martial law.
The main arguments of the court are that the employer did not prove the existence of legal grounds for suspending the employment contract with the employee, as…
Subject of Dispute: Invalidation of a Purchase and Sale Agreement for a Share in the Authorized Capital of a Limited Liability Company.
Main Arguments of the Court: The Supreme Court established that the dispute regarding corporate rights is subject to consideration in the commercial court, contrary to the previous position of the appellate court about consideration…
Here is the translation:
1. Subject of Dispute: Challenging the resolutions of the state executor regarding the initiation of enforcement proceedings for collecting an administrative fine from PERSON_1.
2. Main Arguments of the Court:
- No proper evidence of receiving the executive document within the legally established timeframe
- Territorial jurisdiction violated when initiating enforcement proceedings
- Previous courts improperly…
Subject of Dispute: Recognition as Unlawful and Cancellation of a Tax Notification-Decision that Reduced the Negative VAT Amount for LLC "Atlant-Oil 999".
Main Arguments of the Court: The Supreme Court drew attention to the fact that the courts of previous instances did not verify the circumstances of the enterprise's failure to provide primary documents during the…