{"id":7072,"date":"2025-03-21T09:22:06","date_gmt":"2025-03-21T07:22:06","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-440-6273-24-dated-13-03-2025\/"},"modified":"2025-03-21T09:22:06","modified_gmt":"2025-03-21T07:22:06","slug":"case-no-440-6273-24-dated-13-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-440-6273-24-dated-13-03-2025\/","title":{"rendered":"Case No. 440\/6273\/24 dated 13\/03\/2025"},"content":{"rendered":"<p>Here is the translation:<\/p>\n<p>1. Subject of Dispute: Challenging tax notifications-decisions regarding VAT accrual on the sale of firearms and ammunition parts.<\/p>\n<p>2. Main Court Arguments:<br \/>\n&#8211; Legislation provides VAT exemption for defense-purpose goods during martial law.<br \/>\n&#8211; The condition of procurement by state customers applies only to &#8220;other goods&#8221;, not the entire list of defense-purpose goods.<br \/>\n&#8211; Sale of weapons to a local council and an individual entrepreneur does not deprive the operation of VAT exemption rights.<\/p>\n<p>3. Court Decision: To cancel the appellate court resolution and uphold the first instance court decision, which exempts LLC &#8220;Stilplast&#8221; from VAT payment.<\/p>\n<p>Note: The court essentially deviated from previous practice of interpreting norms on VAT exemption for defense-purpose goods.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/125855143\"><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 VAT accrual on the sale of firearms and ammunition parts. 2. Main Court Arguments: &#8211; Legislation provides VAT exemption for defense-purpose goods during martial law. &#8211; The condition of procurement by state customers applies only to &#8220;other goods&#8221;, not the entire list of&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-7072","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\/7072","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=7072"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7072\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}