Here is the translation:
1. Subject of Dispute: Challenging a tax notification-decision on applying penalty sanctions for late registration of tax invoices.
2. Main Arguments of the Court:
- For tax invoices prepared before February 1, 2022, and registered until July 15, 2022, penalty sanctions are not applied.
- For tax invoices prepared in October 2022, general rules of…
Subject of Dispute: Challenging a Tax Notification-Decision on Imposing Penalties for Violation of the Procedure for Conducting Settlement Transactions and Issuing Settlement Documents.
Main Arguments of the Court:
1. The court changed its previous position regarding the assessment of grounds for conducting an actual inspection, noting that reference to subsection 80.2.5 of the Tax Code is a…
Here is the translation:
1. Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision Regarding Additional Profit Tax Accrual for Gratuitous Receipt of Natural Gas.
2. Main Court Arguments:
- Between JSC "Ukrtransgaz" and PJSC "Naftogaz of Ukraine" there are discrepancies in natural gas accounting in the volume of 1.386 million cubic meters
- The controlling authority…
Here is the translation:
1. Subject of Dispute: Calculation and payment of indexation of a serviceman's monetary allowance for the period from March 1, 2018 to April 7, 2021.
2. Key Arguments of the Court:
- The indexation mechanism has a universal nature and applies to all monetary income of the population
- As of December 1, 2015, the…
Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions regarding additional accrual of income tax and VAT for transactions with counterparties.
2. Key Arguments of the Court:
- Economic transactions must be real, confirmed by primary documents, and cause changes in the taxpayer's property status
- Insignificant document deficiencies are not grounds for non-recognition of transactions
- The…
Subject of Dispute: A person affected by the Chornobyl disaster challenges the Pension Fund's refusal to recalculate the pension in accordance with the previous version of the law.
The court essentially deviates from previous judicial practice, indicating that the pension amounts established by the new law are lower than previously envisaged, and therefore the older version…
Here is the translation:
1. Subject of Dispute: Recovery of debt for electricity distribution services and reactive electricity energy transfers, as well as 3% per annum and inflationary losses.
2. Main Court Arguments:
- The Defendant (LLC "New Systems AM") did not timely pay for electricity distribution services for the period of March-September 2023
- The court considered the…
Subject of Dispute: Female Military Service Member PERSON_1 challenges the inaction of state bodies regarding non-accrual and non-payment of indexation of monetary allowance for the period from December 2015 to December 2022.
Main Arguments of the Court:
1) Since December 2015, the procedure for indexation calculation has changed - the concept of "income increase month" has replaced…
Subject of Dispute: Challenging a Tax Notification-Decision on Imposing a Penalty for Late Registration of Tax Invoices.
Main Arguments of the Court:
The Supreme Court pointed out the need to consider the principle of the rule of law and the prohibition of discrimination of taxpayers when applying penalties for late registration of tax invoices. The Court noted…
Here is the translation of the court decision analysis:
1. Subject of Dispute: Invalidation of a land lease agreement for a plot of 5.5251 hectares in Chernihiv, partially located on an archaeological site.
2. Main Arguments of the Court:
- The land plot contains a local archaeological monument "Podil" (Lower City)
- Legislation defines that all archaeological monuments are…
Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision on Applying Penalties for Late Registration of Tax Invoices.
Main Arguments of the Court:
The Supreme Court established that the courts of previous instances incorrectly applied substantive law provisions when considering the case. In particular, the court drew attention to the need for a differentiated approach…
Subject of Dispute: Challenging a Tax Notification-Decision on Imposing Penalties for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The Supreme Court has previously clearly defined that Law No. 2876-IX does not have retroactive effect, meaning reduced penalties can only be applied to tax invoices registered after 08.02.2023.
2. The provisions of paragraphs 89 and…
Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions on penalties for late registration of tax invoices in the Unified Register of Tax Invoices (URTI).
2. Key Court Arguments:
: The court essentially changed its previous position regarding the application of penalties for late registration of tax invoices.
- A moratorium on penalties was in effect from…
Here is the translation of the legal analysis:
1. Subject of Dispute: Invalidation of JSC "Poltavaoblenergo" decision on additional charging for unaccounted electrical energy based on seal damage at the metering point.
2. Key Court Arguments:
- During inspection, damage to the PPKO seal on the metering cabinet was discovered
- Expert examination recorded traces of thermal and mechanical…
Here is the translation of the court decision analysis:
1. Subject of Dispute: Challenging tax notifications-decisions of PJSC "ATASS-Boryspil" regarding the accrual of penalties and additional tax liabilities based on the results of a documentary audit.
2. Main Arguments of the Court:
- Regarding fuel purchase: the court considers that to confirm transactions, not only fiscal receipts are…
Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision on Imposing a Fine for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The Supreme Court established that paragraph 52-1 of subsection 10 of section XX "Transitional Provisions" of the Tax Code of Ukraine exempted from liability for late registration of tax invoices…
Here is the translation of the legal text summary:
1. Subject of Dispute: Division of Shared Marital Apartment and Determination of Shares after Divorce.
2. Main Arguments of the Court:
- PERSON_1 had significant arrears in child support payments for a child with disabilities
- The child requires constant care and has special needs
- PERSON_1 did not actually reside…
Subject of Dispute: Termination of Land Lease Agreement and Its Return to the Owner Due to Non-Payment of Lease Payments.
Key Court Arguments:
The court drew attention to fundamentally important aspects regarding the interpretation of systematic non-payment of lease fees. First, systematic non-payment means two or more instances of non-payment. Second, in cases of partial non-payment (underpayment),…
Here is the translation:
Subject of Dispute: Challenging tax notifications-decisions by which the Main Directorate of the State Tax Service increased the monetary obligations of LLC "RAT" for income tax and VAT.
Main Arguments of the Court:
1. The plaintiff's business transactions with counterparties are real and confirmed by primary documents.
2. The court deviated from previous judicial practice,…
Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions on penalties for late registration of tax invoices in the Unified Register of Tax Invoices (URTI).
2. Main Court Arguments:
: The court essentially changed its previous position regarding the application of penalties for late registration of tax invoices.
- A moratorium on penalties was in effect from…