{"id":7422,"date":"2025-03-27T10:26:36","date_gmt":"2025-03-27T08:26:36","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-300-4928-23-dated-20-03-2025\/"},"modified":"2025-03-27T10:26:36","modified_gmt":"2025-03-27T08:26:36","slug":"case-no-300-4928-23-dated-20-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-300-4928-23-dated-20-03-2025\/","title":{"rendered":"Case No. 300\/4928\/23 dated 20\/03\/2025"},"content":{"rendered":"

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

1. Subject of Dispute: Challenging a tax notification-decision on applying penalty sanctions for late registration of tax invoices.<\/p>\n

2. Main Arguments of the Court:<\/p>\n

– For tax invoices prepared before February 1, 2022, and registered until July 15, 2022, penalty sanctions are not applied.<\/p>\n

– For tax invoices prepared in October 2022, general rules of registration and penalties under paragraph 120-1.1 of Article 120-1 of the Tax Code apply.<\/p>\n

– Provisions on reduced penalties (paragraphs 89-90 of subsection 2 of section XX of the Tax Code) cannot be applied to legal relations that arose before their entry into force.<\/p>\n

3. Court Decision: Partially satisfy the cassation appeal, cancel the decisions of previous instances regarding the application of penalties for October tax invoices, and adopt a new decision to reject the claim.<\/p>\n

Note: The court clearly defined the temporal boundaries for applying various norms on penalties for late registration of tax invoices.<\/p>\n

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

Here is the translation: 1. Subject of Dispute: Challenging a tax notification-decision on applying penalty sanctions for late registration of tax invoices. 2. Main Arguments of the Court: – For tax invoices prepared before February 1, 2022, and registered until July 15, 2022, penalty sanctions are not applied. – For tax invoices prepared in October…<\/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-7422","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\/7422","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=7422"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7422\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}