{"id":7384,"date":"2025-03-27T10:11:16","date_gmt":"2025-03-27T08:11:16","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-620-15334-23-dated-20-03-2025\/"},"modified":"2025-03-27T10:11:16","modified_gmt":"2025-03-27T08:11:16","slug":"case-no-620-15334-23-dated-20-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-620-15334-23-dated-20-03-2025\/","title":{"rendered":"Case No. 620\/15334\/23 dated 20\/03\/2025"},"content":{"rendered":"<p>Here is the translation:<\/p>\n<p>1. Subject of Dispute: Challenging tax notifications-decisions on penalties for late registration of tax invoices in the Unified Register of Tax Invoices (URTI).<\/p>\n<p>2. Main Court Arguments:<\/p>\n<p>: The court essentially changed its previous position regarding the application of penalties for late registration of tax invoices.<\/p>\n<p>&#8211; A moratorium on penalties was in effect from March 1, 2020, to May 26, 2022<br \/>\n&#8211; After May 26, 2022, controlling authorities can apply penalties<br \/>\n&#8211; For invoices issued from February 1 to May 31, 2022, a preferential registration period until July 15, 2022, is provided<br \/>\n&#8211; Penalty amounts depend on the date of invoice preparation and registration<\/p>\n<p>3. Court Decision: Partially satisfy cassation complaints, cancel the appellate court&#8217;s decision in certain parts, and refer the case for a new review.<\/p>\n<p>Key Thesis: The court seeks to ensure a fair approach to taxpayers under martial law and quarantine restrictions.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/126004093\"><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 on penalties for late registration of tax invoices in the Unified Register of Tax Invoices (URTI). 2. Main Court Arguments: : The court essentially changed its previous position regarding the application of penalties for late registration of tax invoices. &#8211; A moratorium on penalties&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-7384","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\/7384","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=7384"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7384\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}