{"id":7418,"date":"2025-03-27T10:25:14","date_gmt":"2025-03-27T08:25:14","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-640-3881-19-dated-18-03-2025\/"},"modified":"2025-03-27T10:25:14","modified_gmt":"2025-03-27T08:25:14","slug":"case-no-640-3881-19-dated-18-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-640-3881-19-dated-18-03-2025\/","title":{"rendered":"Case No. 640\/3881\/19 dated 18\/03\/2025"},"content":{"rendered":"

Here is the translation:<\/p>\n

1. Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision Regarding Additional Profit Tax Accrual for Gratuitous Receipt of Natural Gas.<\/p>\n

2. Main Court Arguments:
\n– Between JSC “Ukrtransgaz” and PJSC “Naftogaz of Ukraine” there are discrepancies in natural gas accounting in the volume of 1.386 million cubic meters
\n– The controlling authority considers that the taxpayer has gratuitously received an asset subject to taxation
\n– The court pointed to the need to involve additional case participants and conduct a deeper investigation of primary documents to establish actual circumstances<\/p>\n

3. Court Decision: Cancel previous court decisions and refer the case for a new review to the Kyiv District Administrative Court for additional investigation of circumstances.<\/p>\n

Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Here is the translation: 1. Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision Regarding Additional Profit Tax Accrual for Gratuitous Receipt of Natural Gas. 2. Main Court Arguments: – Between JSC “Ukrtransgaz” and PJSC “Naftogaz of Ukraine” there are discrepancies in natural gas accounting in the volume of 1.386 million cubic meters…<\/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-7418","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\/7418","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=7418"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7418\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}