{"id":7012,"date":"2025-03-20T09:31:38","date_gmt":"2025-03-20T07:31:38","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-160-12290-23-dated-13-03-2025\/"},"modified":"2025-03-20T09:31:38","modified_gmt":"2025-03-20T07:31:38","slug":"case-no-160-12290-23-dated-13-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-160-12290-23-dated-13-03-2025\/","title":{"rendered":"Case No. 160\/12290\/23 dated 13\/03\/2025"},"content":{"rendered":"<p>Subject of Dispute: Challenging a Tax Notification-Decision on Applying Penalties for Late Registration of Tax Invoices during Martial Law.<\/p>\n<p>Main Arguments of the Court:<\/p>\n<p>1. Despite martial law, the taxpayer is obligated to register tax invoices within the timeframes established by law.<\/p>\n<p>2. The taxpayer must prove the impossibility of fulfilling the tax obligation by submitting a corresponding application to the controlling authority, rather than simply referring to martial law.<\/p>\n<p>3. Systematic violation of invoice registration deadlines indicates the ability to fulfill the tax obligation, rather than objective impossibility.<\/p>\n<p>Court Decision: Partially satisfy the claim by canceling penalties amounting to 3,396.12 UAH for improperly charged fines.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/125825582\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Subject of Dispute: Challenging a Tax Notification-Decision on Applying Penalties for Late Registration of Tax Invoices during Martial Law. Main Arguments of the Court: 1. Despite martial law, the taxpayer is obligated to register tax invoices within the timeframes established by law. 2. The taxpayer must prove the impossibility of fulfilling the tax obligation by&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-7012","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\/7012","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=7012"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7012\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}