{"id":6827,"date":"2025-03-16T09:29:32","date_gmt":"2025-03-16T07:29:32","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-2a-10757-12-2670-dated-11-03-2025\/"},"modified":"2025-03-16T09:29:32","modified_gmt":"2025-03-16T07:29:32","slug":"case-no-2a-10757-12-2670-dated-11-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-2a-10757-12-2670-dated-11-03-2025\/","title":{"rendered":"Case No. 2a-10757\/12\/2670 dated 11\/03\/2025"},"content":{"rendered":"<p>Here is the translation:<\/p>\n<p>1. Subject of Dispute: Challenging a tax notification-decision on imposing penalties for late payment of rental fee for oil.<\/p>\n<p>2. Main Arguments of the Court:<br \/>\n&#8211; Provisions of paragraph 87.9 of Article 87 of the Tax Code of Ukraine cannot be applied to legal relations that arose before 01.01.2011<br \/>\n&#8211; At the time of the disputed legal relations, another law was in effect that did not allow changing the purpose of the payment<br \/>\n&#8211; As of 01.02.2011, the taxpayer had an overpayment of 876 UAH, and penalties were accrued for the period of 2008<br \/>\n&#8211; The enterprise paid other payments on time<\/p>\n<p>3. Court Decision: Uphold the previous court decisions on cancellation of the tax notification-decision.<\/p>\n<p>Note: The court deviated from previous practice regarding the application of Tax Code provisions to legal relations that arose before its entry into force.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/125756833\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here is the translation: 1. Subject of Dispute: Challenging a tax notification-decision on imposing penalties for late payment of rental fee for oil. 2. Main Arguments of the Court: &#8211; Provisions of paragraph 87.9 of Article 87 of the Tax Code of Ukraine cannot be applied to legal relations that arose before 01.01.2011 &#8211; At&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-6827","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\/6827","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=6827"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/6827\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=6827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=6827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=6827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}