{"id":5264,"date":"2025-02-13T09:43:46","date_gmt":"2025-02-13T07:43:46","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/02\/case-no-320-36721-23-dated-07-02-2025\/"},"modified":"2025-02-13T09:43:46","modified_gmt":"2025-02-13T07:43:46","slug":"case-no-320-36721-23-dated-07-02-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/02\/case-no-320-36721-23-dated-07-02-2025\/","title":{"rendered":"Case No. 320\/36721\/23 dated 07\/02\/2025"},"content":{"rendered":"<p>Here is the translation:<\/p>\n<p>1. Subject of Dispute: Challenging the NCEPU resolution on imposing a fine and order to eliminate violations of license conditions for PJSC &#8220;Cherkasy Khimvolokno&#8221;.<\/p>\n<p>2. Main Court Arguments:<br \/>\n&#8211; NCEPU does not have the authority to establish accounting rules<br \/>\n&#8211; NCEPU Resolution dated 17.01.2023 No. 102 is not an act changing accounting standards<br \/>\n&#8211; Order on additional implementation of the investment program does not comply with legislative requirements<br \/>\n&#8211; The enterprise can independently determine the methodology for cost allocation<\/p>\n<p>3. Court Decision: Leave the NCEPU cassation appeal unsatisfied, previous court decisions unchanged.<\/p>\n<p>The court deviated from previous practice regarding NCEPU&#8217;s powers to establish accounting rules.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/125011930\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here is the translation: 1. Subject of Dispute: Challenging the NCEPU resolution on imposing a fine and order to eliminate violations of license conditions for PJSC &#8220;Cherkasy Khimvolokno&#8221;. 2. Main Court Arguments: &#8211; NCEPU does not have the authority to establish accounting rules &#8211; NCEPU Resolution dated 17.01.2023 No. 102 is not an act changing&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-5264","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\/5264","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=5264"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/5264\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=5264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=5264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=5264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}