{"id":7370,"date":"2025-03-27T10:06:08","date_gmt":"2025-03-27T08:06:08","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-320-8229-23-dated-20-03-2025\/"},"modified":"2025-03-27T10:06:08","modified_gmt":"2025-03-27T08:06:08","slug":"case-no-320-8229-23-dated-20-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-320-8229-23-dated-20-03-2025\/","title":{"rendered":"Case No. 320\/8229\/23 dated 20\/03\/2025"},"content":{"rendered":"<p>Here is the translation of the legal analysis:<\/p>\n<p>1. Subject of Dispute: Challenging a tax notification-decision on imposing a penalty for late registration of tax invoices.<\/p>\n<p>2. Main Arguments of the Court:<br \/>\n&#8211; The Appellate Court considered that the moratorium on penalties (paragraph 52-1 of the Tax Code of Ukraine) lost its validity on May 27, 2022, in connection with the introduction of martial law.<br \/>\n&#8211; The Supreme Court drew attention that the appellate court did not investigate all grounds of the claim, in particular regarding the violation of the taxpayer&#8217;s right to participate in decision-making and the principle of fair balance.<br \/>\n&#8211; The court pointed out the need for a comprehensive and complete investigation of all circumstances of the case.<\/p>\n<p>3. Court Decision: To cancel the resolution of the appellate court and send the case for a new review.<\/p>\n<p>Note: The Supreme Court is essentially departing from its previous position regarding the interpretation of the moratorium on penalties during martial law.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/126003877\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here is the translation of the legal analysis: 1. Subject of Dispute: Challenging a tax notification-decision on imposing a penalty for late registration of tax invoices. 2. Main Arguments of the Court: &#8211; The Appellate Court considered that the moratorium on penalties (paragraph 52-1 of the Tax Code of Ukraine) lost its validity on May&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-7370","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\/7370","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=7370"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7370\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}