{"id":7633,"date":"2025-03-31T10:12:36","date_gmt":"2025-03-31T07:12:36","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-380-15811-23-dated-27-03-2025\/"},"modified":"2025-03-31T10:12:36","modified_gmt":"2025-03-31T07:12:36","slug":"case-no-380-15811-23-dated-27-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-380-15811-23-dated-27-03-2025\/","title":{"rendered":"Case No. 380\/15811\/23 dated 27\/03\/2025"},"content":{"rendered":"

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

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

2. Key Arguments of the Court:
\n– The court analyzed a complex legal situation regarding the application of moratoriums on penalties during quarantine and martial law
\n– It was established that provisions of the “COVID” moratorium ceased to be effective from May 27, 2022
\n– Procedural issues regarding the legal capacity of the plaintiff – Representation of a foreign company – were identified<\/p>\n

3. Court Decision: To cancel previous court decisions and refer the case for a new hearing to clarify procedural issues and ultimately resolve the dispute on its merits.<\/p>\n

Note: The court essentially deviated from previous practice regarding the interpretation of moratoriums on penalties.<\/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 imposing penalties for late registration of tax invoices. 2. Key Arguments of the Court: – The court analyzed a complex legal situation regarding the application of moratoriums on penalties during quarantine and martial law – It was established that provisions of the…<\/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-7633","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\/7633","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=7633"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7633\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}