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Case No. 805/3434/17-a dated 26/02/2025

Subject of Dispute: Challenging the Legitimacy of Penalty Sanctions for Non-Payment of Personal Income Tax at Rates of 25%, 50%, and 75%. Main Arguments of the Court: The court established that the qualifying characteristic for applying penalty sanctions is the mere fact of committing a violation, not a separate decision by the controlling authority. Each established…

Case No. 320/3378/23 dated 26/02/2025

Here is the translation: 1. Subject of Dispute: The Prosecutor's Office attempted to compel the Education Department of the Irpin City Council through court to bring the civil protection shelter into proper condition. 2. Key Court Arguments: - A prosecutor can represent state interests in court only if the authority does not exercise or improperly exercises interest protection -…

Case No. 580/4576/22 dated 26/02/2025

Here is the translation: 1. Subject of Dispute: The Prosecutor's Office attempted to compel LLC "Deltabudmash" to bring the civil protection shelter into proper technical condition. 2. Key Court Arguments: The Supreme Court for the first time clearly formulated a position that the State Emergency Service does not have direct legislative powers to independently file lawsuits about…

Case No. 533/535/24 dated 13/02/2025

Subject of Dispute: Challenging the Actions of a State Executor Regarding the Imposition of Temporary Restrictions on the Right to Drive Vehicles for a Debtor Serving in the Military. Main Arguments of the Court: The Supreme Court revealed significant procedural violations in the decisions of previous instances. Firstly, the claimant (the child's mother) was not involved…

Case No. 160/7225/24 dated 25/02/2025

Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision on Accrual of Real Estate Tax (Parking Lot) for an Individual Entrepreneur. Main Arguments of the Court: The court drew attention that previous judicial instances did not establish key circumstances of the case, in particular, whether the parking lot can be classified as a temporary structure…

Case No. 400/10114/23 dated 25/02/2025

Here is the translation of the legal analysis: 1. Subject of Dispute: Challenging the decision of the Main Tax Authority regarding the cancellation of VAT taxpayer registration for LLC "Art-Stroi" and the obligation to restore registration. 2. Main Arguments of the Court: The Supreme Court established that the cancellation of the decision on VAT taxpayer registration cancellation…

Case No. 560/14729/23 dated 26/02/2025

Subject of Dispute: Appointment of a Pension for Length of Service to a Person Dismissed from Service in the State Criminal Executive Service. Main Arguments of the Court: The Supreme Court established that the preferential calculation of length of service for employees of the criminal executive service allows for faster acquisition of the necessary years for…

Case No. 240/35668/23 dated 25/02/2025

Here is the translation: Subject of Dispute: Recognition of the Pension Fund's refusal to calculate pension for a person affected by the Chornobyl disaster as unlawful, in full scope. Main Arguments of the Court: 1. The Constitutional Court of Ukraine previously declared the reduction of pensions for Chornobyl disaster victims unconstitutional. 2. The new law, adopted to implement the…

Case No. 161/7088/22 dated 19/02/2025

Here is the translation: 1. Subject of Dispute: Invalidation of the land plot exchange agreement dated March 14, 2008 between PERSON_2 and PERSON_3. 2. Main Arguments of the Court: - The plaintiff PERSON_1 did not prove violation of her rights at the time of concluding the exchange agreement in 2008 - The fact that the parties did not immediately…

Case No. 160/14336/23 dated 25/02/2025

Here is the translation: 1. Subject of Dispute: Challenging the order of the Main Tax Service Directorate regarding conducting an actual inspection and actions related to drawing up an act on the impossibility of conducting an inspection. 2. Main Arguments of the Court: - The court first formulated a clear legal position regarding the content of the inspection…

Case No. 727/6479/19 dated 18/02/2025

Subject of Dispute: Closure of Criminal Proceedings against Three Persons in Connection with the Expiration of Pre-Trial Investigation Terms. Main Arguments of the Court: The Supreme Court established that the criminal proceedings were entered into the Unified Register of Pre-Trial Investigations before March 16, 2018, and therefore are not subject to new procedural rules. The extension…

Case No. 911/266/22 dated 24/02/2025

Here is the translation: 1. Subject of Dispute: Determining the legitimacy of increasing the authorized capital of LLC "Premiori" and changes in participants' shares. 2. Main Arguments of the Court: The court established that the actions of the Company Premiori LTD participant regarding the increase of authorized capital are unlawful for the following reasons: - An additional contribution of…

Case No. 554/5000/23 dated 20/02/2025

Subject of Dispute: Criminal Proceedings against an Individual Who Disseminated Materials on Facebook Denying the Russian Armed Aggression against Ukraine and Containing Calls for Seizure of State Power. Main Arguments of the Court: The Supreme Court revealed significant procedural violations in the consideration of the case by lower courts. Firstly, the court of first instance did…

Case No. 320/9481/23 dated 25/02/2025

Subject of the dispute: Challenging the tax notification-decision of the Main Directorate of the State Tax Service in Kyiv Oblast. Main arguments of the court: The Supreme Court supported the position of the appellate court regarding the missed deadline for filing a lawsuit, as the plaintiff did not comply with the one-month term for appealing the…

Review of Ukrainian Supreme Court’s decisions for 01/03/2025

Case No. 363/112/23 dated 21/02/2025 Subject of Dispute: Invalidation of a Donation Agreement for an Apartment Share, Concluded between Mother and Son. Key Arguments of the Court: 1. The plaintiff did not prove the existence of an error when entering into the donation agreement, as the contract text was clear, the legal consequences were explained to her, and…

Case No. 580/7961/24 dated 25/02/2025

Subject of Dispute: Recalculation of pension for a person affected by the Chornobyl disaster, to the level of 6 minimum old-age pensions. Main Arguments of the Court: The Supreme Court established that legislative changes in 2021 effectively reduced social guarantees for those affected by the Chornobyl disaster, contrary to the Constitutional Court's decision. The court referred…

Case No. 296/4565/17 dated 20/02/2025

Subject of the Dispute: Invalidation of Power of Attorney and Apartment Purchase Agreement, from which the Property Owner Suffered. The Court established that the purchase agreement is not concluded, as the signature on the power of attorney was forged, and the seller's identity was established based on a forged document. However, declaring the agreement invalid is…
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