{"id":6879,"date":"2025-03-17T09:25:08","date_gmt":"2025-03-17T07:25:08","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-826-14137-16-dated-11-03-2025\/"},"modified":"2025-03-17T09:25:08","modified_gmt":"2025-03-17T07:25:08","slug":"case-no-826-14137-16-dated-11-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-826-14137-16-dated-11-03-2025\/","title":{"rendered":"Case No. 826\/14137\/16 dated 11\/03\/2025"},"content":{"rendered":"<p>Here is the translation:<\/p>\n<p>1. Subject of Dispute: Challenging tax notifications-decisions regarding the imposition of penalties for late payment of rent for subsoil use.<\/p>\n<p>2. Key Arguments of the Court:<br \/>\n&#8211; The controlling authority credited the paid funds towards repayment of the existing tax debt, which automatically led to the accrual of penalty sanctions<br \/>\n&#8211; The court noted that previous courts did not establish key circumstances &#8211; whether advance payments were agreed upon at all<br \/>\n&#8211; Legislation clearly regulates the procedure for crediting taxpayer funds regardless of their will<\/p>\n<p>3. Court Decision: To cancel previous court decisions and refer the case for a new review to establish all factual circumstances.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/125825357\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here is the translation: 1. Subject of Dispute: Challenging tax notifications-decisions regarding the imposition of penalties for late payment of rent for subsoil use. 2. Key Arguments of the Court: &#8211; The controlling authority credited the paid funds towards repayment of the existing tax debt, which automatically led to the accrual of penalty sanctions &#8211;&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-6879","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\/6879","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=6879"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/6879\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=6879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=6879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=6879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}