The case concerns the recovery of debt under a credit agreement between PrivatBank and an individual.
Main arguments of the court:
1. The bank provided a loan of 218,000 US dollars, but the borrower did not fulfill the obligations to repay the loan.
2. The court recognized that the remuneration for "providing a financial instrument" cannot be collected,…
Subject of the Dispute: Claiming a Forestry Land Parcel from LLC "Noveks Dim" in Favor of the State Due to the Illegality of Its Initial Allocation.
Main Court Arguments: The Supreme Court established that the case of claiming a land parcel from LLC "Noveks Dim" is subject to consideration in economic, rather than civil court proceedings.…
The case concerns challenging a tax audit of a regional council deputy regarding the compliance of declared assets with received income.
Main arguments of the court:
1. The Prosecutor's Office does not have the right to instruct tax authorities to conduct an audit of electronic declarations.
2. Declaration checks can be carried out exclusively by the National Agency…
Subject of Dispute: Challenging Tax Notifications-Decisions of the Main Directorate of the State Tax Service in Lviv Oblast.
Main Arguments of the Court: The Supreme Court established that the appellate court incorrectly returned the lawyer's appeal due to the formal absence of a signature on the warrant. The court referred to the new version of the…
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Subject of Dispute: Legality of Dismissal of a Civil Servant Due to Liquidation of a State Body.
Key Arguments of the Court:
1. The Supreme Court established that in fact, there was not a liquidation, but a reorganization of the state body through the merger of territorial offices into the South-Western Interregional Office of…
Subject of Dispute: Removal of Information about a Person from the Unified Debtor Registry after Return of Enforcement Documents due to Lack of Property.
Main Arguments of the Court:
1. The Law of Ukraine "On Enforcement Proceedings" contains an exhaustive list of grounds for excluding debtor information from the registry.
2. Return of an enforcement document due to…
Subject of Dispute: A serviceman demands that the military unit calculate and pay compensation for loss of income due to violation of monetary allowance payment terms for the period from January 1, 2020, to March 29, 2023.
Main Arguments of the Court:
The Supreme Court for the first time formulated a position that for long-term legal relations…
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Subject of Dispute: Challenging the Decision of Chernivtsi City Council Regarding Refusal to Approve a Land Management Project for Allocating a Land Parcel for Individual Gardening.
Key Court Arguments:
1. The court established that at the time of decision-making, new normative acts were in effect that changed the procedure for determining the intended purpose…
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1. Subject of Dispute: Invalidation of an additional agreement on returnable financial assistance between two interconnected farming enterprises in a bankruptcy case.
2. Main Arguments of the Court: The Supreme Court established that the appellate court violated procedural norms by not involving PE "FG "Western Bug" as a third party to the case,…
Subject of the Dispute: The plaintiff challenges the incorrect calculation of indexation of monetary provision for the period from 01.12.2015 to 31.12.2018.
Main Arguments of the Court: The Supreme Court established that for legal relations that arose before 19.07.2022, the previous version of Article 233 of the Labor Code of Ukraine applies, which allowed filing a…
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Subject of Dispute: Allocation of a Share in the Authorized Capital of a Private Enterprise in the Procedure of Marital Property Division.
Main Arguments of the Court:
1. The authorized capital of a private enterprise can be an object of joint marital property rights and a subject of division.
2. Previous courts incorrectly refused to…
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1. Subject of Dispute: Challenging tax notifications-decisions issued by the controlling authority regarding allegedly improper formation of expenses and tax credit by the taxpayer.
2. Key Arguments of the Court:
The court deviated from the previous position of the Supreme Court of Ukraine regarding the automatic invalidity of transactions with counterparties recognized as fictitious.…
Subject of Dispute: Approval of the Liquidator's Report and Liquidation Balance in the Bankruptcy Case of LLC "Manifesto".
Main Arguments of the Court:
1. The liquidator must prove that their actions were aimed at searching for and identifying the bankrupt's property, rather than simply stating the absence of property.
2. The court must carefully verify the completeness of…
Subject of the Dispute: A serviceman challenges the procedure for calculating the length of service bonus for the period from 2016 to 2018.
Main Arguments of the Court: The Supreme Court established that until July 19, 2022, the Labor Code did not contain restrictions on the time limit for an employee to file a lawsuit for…
Subject of the dispute - challenging the decision of the Executive Committee of the Kremenchuk City Council regarding the dismantling of a temporary structure for entrepreneurial activity.
The main arguments of the court are that the case was not subject to consideration under civil proceedings and should be considered in an administrative court. The Supreme Court…
Subject of the Dispute: Recognition of the Unlawful Inaction of the Main Directorate of the State Tax Service in Khmelnytskyi Oblast Regarding Non-Accrual and Non-Payment of Wage Indexation for the Period of 2013-2017.
Main Arguments of the Court: The Supreme Court established that until July 19, 2022, the Labor Code of Ukraine did not limit the…
Subject of Dispute: Challenging Tax Notifications-Decisions Regarding Personal Income Tax and Military Levy.
Main Arguments of the Court: The Supreme Court drew attention to the fact that the courts of previous instances superficially examined the circumstances of the case, in particular, they did not establish whether the company actually paid wages and did not verify the…
Here is the translation:
1. Subject of Dispute: Challenging tax notifications-decisions of the State Tax Service regarding additional tax liabilities of LLC "Zakhid-Shliakhbudtrans".
2. Main Arguments of the Court:
- Previous instance courts did not verify compliance with the procedure for appointment and conducting of tax audit during the period of quarantine moratorium.
- The Supreme Court consistently indicates…
Subject of Dispute: Challenging the Legitimacy of Penalty Sanctions for Late Registration of Tax Invoices during Martial Law.
Main Arguments of the Court:
1. After May 27, 2022, the "COVID" moratorium on penalty sanctions was terminated, therefore the enterprise cannot refer to exemption from liability.
2. The court deviated from previous practice and clearly defined that the moratorium…
Subject of Dispute: Challenging Tax Notifications-Decisions and Actions of the Tax Authority Regarding Personal Income Tax on a Loan Forgiven by a Bank.
Main Arguments of the Court:
1. The tax authority violated the verification procedure, as it did not properly deliver the inspection order to the taxpayer at the actual address.
2. The exchange rate difference on…