{"id":7398,"date":"2025-03-27T10:18:04","date_gmt":"2025-03-27T08:18:04","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-620-15334-23-dated-20-03-2025-2\/"},"modified":"2025-03-27T10:18:04","modified_gmt":"2025-03-27T08:18:04","slug":"case-no-620-15334-23-dated-20-03-2025-2","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-620-15334-23-dated-20-03-2025-2\/","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. Key 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; For tax invoices issued from February 1 to May 31, 2022, an additional registration period until July 15, 2022, is provided without penalties<br \/>\n&#8211; For invoices issued before February 2022, a transitional registration period until July 15, 2022, should also be granted<\/p>\n<p>3. Court Decision: The case has been referred for a new review to the appellate court for additional investigation of tax invoice registration circumstances.<\/p>\n<p>Key Thesis: The state must ensure equal conditions for taxpayers during martial law and the pandemic.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/126004091\"><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. Key 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-7398","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\/7398","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=7398"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7398\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}