Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision on Imposing a Fine for Late Registration of Tax Invoices.<\/p>\n
Main Arguments of the Court:<\/p>\n
1. The Supreme Court established that paragraph 52-1 of subsection 10 of section XX “Transitional Provisions” of the Tax Code of Ukraine exempted from liability for late registration of tax invoices only from March 1, 2020, to May 26, 2022.<\/p>\n
2. Paragraphs 89 and 90 of subsection 2 of section XX “Transitional Provisions” of the Tax Code of Ukraine, which mitigate liability, do not have retroactive effect and do not apply to legal relations that arose before their entry into force.<\/p>\n
3. The court clearly indicated that if tax invoices were drawn up in the period from February to July 2022 and registered with a delay, liability arises under paragraph 120-1.1 of Article 120-1 of the Tax Code of Ukraine.<\/p>\n
Court Decision: Cancel the decisions of previous judicial instances and refer the case for a new hearing to establish all circumstances and verify the correctness of calculating penalty sanctions.<\/p>\n