{"id":7430,"date":"2025-03-27T10:30:04","date_gmt":"2025-03-27T08:30:04","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-120-15532-23-dated-20-03-2025\/"},"modified":"2025-03-27T10:30:04","modified_gmt":"2025-03-27T08:30:04","slug":"case-no-120-15532-23-dated-20-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-120-15532-23-dated-20-03-2025\/","title":{"rendered":"Case No. 120\/15532\/23 dated 20\/03\/2025"},"content":{"rendered":"<p>Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision on Imposing a Penalty for Late Registration of Tax Invoices.<\/p>\n<p>Main Arguments of the Court:<br \/>\n1. The court established that the company registered three tax invoices from August 2022 with a violation of terms &#8211; on 05.08.2023, which constitutes a 339-day delay.<br \/>\n2. The court clearly determined that the new preferential norms on penalty reduction (paragraphs 89-90 of the Transitional Provisions of the Tax Code) do not have retroactive effect and do not apply to invoices drawn up before their entry into force.<br \/>\n3. The controlling body legally applied a penalty of 40% of the VAT amount in accordance with Article 120-1.1 of the Tax Code of Ukraine.<\/p>\n<p>Court Decision: Deny the company&#8217;s claim and recognize the tax notification-decision on imposing a penalty as lawful.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/126003986\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision on Imposing a Penalty for Late Registration of Tax Invoices. Main Arguments of the Court: 1. The court established that the company registered three tax invoices from August 2022 with a violation of terms &#8211; on 05.08.2023, which constitutes a 339-day delay. 2. The&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-7430","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\/7430","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=7430"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7430\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}