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…
7 Draft Laws Have Been Registered:
13029 Draft Law on Amendments to Certain Legislative Acts of Ukraine Regarding the Procedure for Selecting the Head of a Specially Authorized Body and the Procedure for Conducting an Audit of the Effectiveness of a Specially Authorized Body
Initiator: People's Deputy of Ukraine
9383-1/P Draft Resolution on Rejecting the Draft Law of…
Key Changes in Legislation:
1. Rules for drug pricing have been changed - new maximum trade markups from 10% to 35% have been established depending on the category of medications. Marketing services and price reverse adjustment schemes are prohibited. Checks on price compliance are allowed even during martial law.
2. A new state memorial day has…
Essence of Changes:
The order amends the procedure for recognizing participants in combat actions and issuing corresponding certificates in the system of the Ministry of Defense of Ukraine. The main changes relate to the procedure for submitting and reviewing documents, as well as the grounds for granting and revoking the status of a Combat Action Participant…
Essence of Changes:
The document introduces amendments to the Instruction on the Procedure for Issuing Combat Participant Certificates, Lapel Badges, and Preferential Travel Tickets for Military Personnel. The main changes concern the procedure for issuing certificates for various categories of military personnel, including personnel of military unit A0515 and members of territorial community volunteer formations.
Structure and…
Essence of the Act:
The order approves the procedure for maintaining and administering the Unified State Register of Conscripts, Reservists, and Military Personnel in the part concerning the Security Service of Ukraine (SBU). The document defines mechanisms for collecting, storing, and processing data about reservists and military personnel registered with the SBU, as well as the…
The essence of the resolution is to establish an updated procedure for reimbursing educational expenses by military cadets and officers who prematurely terminate their studies or service. The document defines the mechanism for recovering funds spent on maintaining cadets in military educational institutions if they do not fulfill contract conditions or refuse further service. Special…
Essence of the Order:
This is a technical personnel decision of the Cabinet of Ministers of Ukraine on the temporary appointment of Andrii Volodymyrovych Trotsko as Acting Deputy Head of the State Tax Service of Ukraine. Trotsko A.V. holds the position of Director of the Department for Tax Debt Management at the STS.
Document Structure:
The order consists…
