{"id":3207,"date":"2024-12-16T09:34:11","date_gmt":"2024-12-16T07:34:11","guid":{"rendered":"https:\/\/lexcovery.com\/2024\/12\/case-no-480-6738-24-dated-12-12-2024\/"},"modified":"2024-12-16T09:34:11","modified_gmt":"2024-12-16T07:34:11","slug":"case-no-480-6738-24-dated-12-12-2024","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2024\/12\/case-no-480-6738-24-dated-12-12-2024\/","title":{"rendered":"Case No. 480\/6738\/24 dated 12\/12\/2024"},"content":{"rendered":"<p>The Court of Cassation Instance considered the issue of the lawfulness of returning an appellate complaint due to the alleged lack of authority of the tax authority&#8217;s representative. The Supreme Court pointed out that the existence of limitations on a representative&#8217;s powers (for example, regarding the right to withdraw a claim) does not deprive them of the ability to act through self-representation on behalf of a legal entity. In doing this, the court deviated from previous practice, where it was believed that power limitations excluded the possibility of self-representation.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/123733755\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Court of Cassation Instance considered the issue of the lawfulness of returning an appellate complaint due to the alleged lack of authority of the tax authority&#8217;s representative. The Supreme Court pointed out that the existence of limitations on a representative&#8217;s powers (for example, regarding the right to withdraw a claim) does not deprive them&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"pmpro_default_level":"","footnotes":""},"categories":[57,42],"tags":[],"class_list":["post-3207","post","type-post","status-publish","format-standard","hentry","category-court-practice-ukraine","category-eu-legislation-important","pmpro-has-access"],"acf":{"patreon-level":0},"_links":{"self":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/3207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/comments?post=3207"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/3207\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=3207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=3207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=3207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}