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…
Subject of the Dispute: Military Serviceman PERSON_1 challenges the inaction of military units regarding non-payment of additional compensation for participation in combat operations in the Chernihiv and Sumy regions in 2022.
Main Arguments of the Court: The Supreme Court considers that the appellate court prematurely denied the satisfaction of the claim without conducting a comprehensive analysis…
Here is the translation:
1. Subject of Dispute: Recovery of Average Earnings for the Period of Delay in Settlement upon Employee Dismissal.
2. Main Arguments of the Court:
The Supreme Court established that when calculating compensation for delay in settlement upon dismissal, the period should be divided into two stages: before July 19, 2022 (without limitation of…
Analysis of the Court Decision:
1. Subject of Dispute: Invalidation of Decisions of the General Shareholders Meeting of PJSC "VK "Ukrnaftaburinnia" and Cancellation of Registration Actions.
2. Main Arguments of the Court:
- The plaintiff's corporate rights were arrested in criminal proceedings
- Assets were transferred to the management of PJSC "Ukrnafta" by order of the Cabinet of Ministers…
Subject of Dispute: Recognition of the Illegal Inaction of the Ladansk Village Council Regarding the Failure to Bring Radiation Shelter No. 94139 into Proper Condition.
Main Arguments of the Court:
1. The prosecutor did not prove the existence of special legislative grounds for filing a lawsuit, neither for the Main Directorate of the State Emergency Service nor…
Subject of Dispute: Recovery of Debt and Penalty under a Foreign Economic Contract for Goods Supply between Ukrainian and Georgian Companies.
Main Court Arguments:
1. The court established that there is a debt under the contract between the companies, which was partially settled by an agreement on offsetting counterclaims.
2. The court deviated from previous practice regarding penalty…
Subject of Dispute: Recovery of Average Monetary Allowance for the Period of Delay in Settlement upon Dismissal of a Military Serviceman.
Main Arguments of the Court: The Supreme Court established that the previous court decision in case No. 520/3474/23 was canceled, and this has a prejudicial significance for the consideration of the current case. The court…
Here is the translation of the legal analysis:
1. Subject of Dispute: Challenging a tax notification-decision on imposing a penalty for late registration of tax invoices.
2. Main Arguments of the Court:
- The Appellate Court considered that the moratorium on penalties (paragraph 52-1 of the Tax Code of Ukraine) lost its validity on May 27, 2022, in…
Subject of Dispute: Official Forgery of Protocols on Administrative Offenses, Committed by Police Officers.
Main Arguments of the Court:
1. The Appellate Court improperly verified the evidence in the case, ignoring the instructions of the cassation court.
2. District court rulings on administrative offenses do not have prejudicial significance for the criminal case.
3. The Appellate Court unjustifiably deemed…
Subject of Dispute: Challenging a Tax Notification-Decision on Applying Penalties for Late Registration of Tax Invoices.
Main Arguments of the Court:
1. The court deviates from previous practice and clearly defines that the "COVID" moratorium on penalties does not apply during martial law.
2. The provisions of paragraphs 89, 90 of subsection 2 of section XX of the…