{"id":6539,"date":"2025-03-10T09:26:20","date_gmt":"2025-03-10T07:26:20","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-320-1390-24-dated-05-03-2025\/"},"modified":"2025-03-10T09:26:20","modified_gmt":"2025-03-10T07:26:20","slug":"case-no-320-1390-24-dated-05-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-320-1390-24-dated-05-03-2025\/","title":{"rendered":"Case No. 320\/1390\/24 dated 05\/03\/2025"},"content":{"rendered":"<p>Here is the translation:<\/p>\n<p>1. Subject of Dispute: Challenging the Legitimacy of Penalty Sanctions for Late Registration of Tax Invoices Issued from November 2021 to January 2022.<\/p>\n<p>2. Key Court Arguments:<br \/>\n&#8211; During quarantine and martial law, there were moratoriums on applying penalty sanctions for late registration of tax invoices<br \/>\n&#8211; Legislation did not create fair conditions for taxpayers regarding invoice registration after May 27, 2022<br \/>\n&#8211; The principle of the rule of law requires an equal approach to taxpayers regardless of the invoice date<br \/>\n&#8211; The court deviated from previous practice regarding the application of penalty sanctions<\/p>\n<p>3. Court Decision: Cancel penalty sanctions and declare the tax notification-decision unlawful.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/125656350\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here is the translation: 1. Subject of Dispute: Challenging the Legitimacy of Penalty Sanctions for Late Registration of Tax Invoices Issued from November 2021 to January 2022. 2. Key Court Arguments: &#8211; During quarantine and martial law, there were moratoriums on applying penalty sanctions for late registration of tax invoices &#8211; Legislation did not create&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-6539","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\/6539","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=6539"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/6539\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=6539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=6539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=6539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}