{"id":7400,"date":"2025-03-27T10:19:03","date_gmt":"2025-03-27T08:19:03","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-240-24031-23-dated-20-03-2025\/"},"modified":"2025-03-27T10:19:03","modified_gmt":"2025-03-27T08:19:03","slug":"case-no-240-24031-23-dated-20-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-240-24031-23-dated-20-03-2025\/","title":{"rendered":"Case No. 240\/24031\/23 dated 20\/03\/2025"},"content":{"rendered":"<p>Subject of Dispute: Challenging a Tax Notification-Decision on Imposing Penalties for Late Registration of Tax Invoices.<\/p>\n<p>Main Arguments of the Court:<\/p>\n<p>1. The Supreme Court has previously clearly defined that Law No. 2876-IX does not have retroactive effect, meaning reduced penalties can only be applied to tax invoices registered after 08.02.2023.<\/p>\n<p>2. The provisions of paragraphs 89 and 90 of subsection 2 of section XX &#8220;Transitional Provisions&#8221; of the Tax Code of Ukraine form a comprehensive legal mechanism that does not apply to legal relations that arose before their entry into force.<\/p>\n<p>3. In this case, the tax offense arose due to violation of the term established by Article 201 of the Tax Code of Ukraine, therefore, the application of penalties under paragraph 120-1.1 of Article 120-1 of the Tax Code of Ukraine is lawful.<\/p>\n<p>Court Decision: To cancel the decisions of previous instances and refer the case for a new review to verify the correctness of the application of penalties.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/126003963\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Subject of Dispute: Challenging a Tax Notification-Decision on Imposing Penalties for Late Registration of Tax Invoices. Main Arguments of the Court: 1. The Supreme Court has previously clearly defined that Law No. 2876-IX does not have retroactive effect, meaning reduced penalties can only be applied to tax invoices registered after 08.02.2023. 2. 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-7400","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\/7400","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=7400"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7400\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}