{"id":7174,"date":"2025-03-23T09:09:02","date_gmt":"2025-03-23T07:09:02","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-580-10882-23-dated-18-03-2025\/"},"modified":"2025-03-23T09:09:02","modified_gmt":"2025-03-23T07:09:02","slug":"case-no-580-10882-23-dated-18-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-580-10882-23-dated-18-03-2025\/","title":{"rendered":"Case No. 580\/10882\/23 dated 18\/03\/2025"},"content":{"rendered":"<p>Subject of Dispute: A Utility Enterprise Challenges the Legitimacy of Penalty Accrual for Late Registration of Tax Invoices during Various Periods of Martial Law.<\/p>\n<p>Main Arguments of the Court:<br \/>\n1. The court established that the enterprise indeed violated the terms of tax invoice registration.<br \/>\n2. The court clearly defined that penalties for invoices compiled before January 16, 2023, shall be calculated according to the old rules (10-50% of VAT amount).<br \/>\n3. Penalties for invoices compiled after January 16, 2023, may be calculated according to the new, reduced rates (2-25% of VAT amount).<\/p>\n<p>Court Decision: The Supreme Court partially satisfied the tax authority&#8217;s cassation appeal, canceling the previous instances&#8217; decisions regarding the reduction of the penalty by 587,848 UAH and leaving the remaining decisions unchanged.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/125933003\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Subject of Dispute: A Utility Enterprise Challenges the Legitimacy of Penalty Accrual for Late Registration of Tax Invoices during Various Periods of Martial Law. Main Arguments of the Court: 1. The court established that the enterprise indeed violated the terms of tax invoice registration. 2. The court clearly defined that penalties for invoices compiled before&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-7174","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\/7174","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=7174"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7174\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}