{"id":7352,"date":"2025-03-27T10:01:00","date_gmt":"2025-03-27T08:01:00","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-120-14254-23-dated-18-03-2025\/"},"modified":"2025-03-27T10:01:00","modified_gmt":"2025-03-27T08:01:00","slug":"case-no-120-14254-23-dated-18-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-120-14254-23-dated-18-03-2025\/","title":{"rendered":"Case No. 120\/14254\/23 dated 18\/03\/2025"},"content":{"rendered":"<p>Subject of Dispute: Challenging the Legitimacy of Applying Penalties for Late Registration of Tax Invoices.<\/p>\n<p>Main Arguments of the Court:<br \/>\n1. The plaintiff registered tax invoices with a violation of the statutory registration deadlines in August and December 2022.<br \/>\n2. The court established that at the time of the registration deadline violation, the provisions of paragraph 120-1.1 of Article 120-1 of the Tax Code of Ukraine were in effect, which provide for penalties in the amount of 10-40% of the VAT amount.<br \/>\n3. The court clearly determined that the provisions of paragraphs 89 and 90 of subsection 2 of section XX &#8220;Transitional Provisions&#8221; of the Tax Code of Ukraine do not have retroactive effect and cannot be applied to legal relations that arose before their entry into force.<\/p>\n<p>Court Decision: Deny the satisfaction of the company&#8217;s claim and recognize the tax notification-decision of the controlling body on the application of penalties as legitimate.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/125967629\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Subject of Dispute: Challenging the Legitimacy of Applying Penalties for Late Registration of Tax Invoices. Main Arguments of the Court: 1. The plaintiff registered tax invoices with a violation of the statutory registration deadlines in August and December 2022. 2. The court established that at the time of the registration deadline violation, the provisions 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-7352","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\/7352","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=7352"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7352\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}