{"id":6559,"date":"2025-03-10T09:36:17","date_gmt":"2025-03-10T07:36:17","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-240-29362-23-dated-05-03-2025\/"},"modified":"2025-03-10T09:36:17","modified_gmt":"2025-03-10T07:36:17","slug":"case-no-240-29362-23-dated-05-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-240-29362-23-dated-05-03-2025\/","title":{"rendered":"Case No. 240\/29362\/23 dated 05\/03\/2025"},"content":{"rendered":"<p>Here is the translation of the legal analysis:<\/p>\n<p>1. Subject of Dispute: Challenging a tax notification-decision on a penalty for late registration of tax invoices in the Unified Register.<\/p>\n<p>2. Main Arguments of the Court:<\/p>\n<p>The Supreme Court essentially deviates from previous judicial practice and introduces a new interpretation of tax legislation application. The Court thoroughly examined the temporal aspects of regulatory acts regarding tax invoice registration, specifically:<\/p>\n<p>&#8211; Old registration rules were in effect until 08.02.2023<br \/>\n&#8211; New transitional provisions with lower penalties were introduced from 08.02.2023<br \/>\n&#8211; New provisions do not have retroactive effect<br \/>\n&#8211; Penalties depend on the specific date of invoice preparation and registration<\/p>\n<p>3. Court Decision: To cancel previous court decisions and refer the case for a new hearing to further clarify the circumstances, particularly the dates of preparation and registration of tax invoices.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/125656387\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here is the translation of the legal analysis: 1. Subject of Dispute: Challenging a tax notification-decision on a penalty for late registration of tax invoices in the Unified Register. 2. Main Arguments of the Court: The Supreme Court essentially deviates from previous judicial practice and introduces a new interpretation of tax legislation application. The Court&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-6559","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\/6559","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=6559"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/6559\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=6559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=6559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=6559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}