{"id":7979,"date":"2025-04-07T10:25:43","date_gmt":"2025-04-07T07:25:43","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/04\/case-no-400-15321-23-dated-01-04-2025\/"},"modified":"2025-04-07T10:25:43","modified_gmt":"2025-04-07T07:25:43","slug":"case-no-400-15321-23-dated-01-04-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/04\/case-no-400-15321-23-dated-01-04-2025\/","title":{"rendered":"Case No. 400\/15321\/23 dated 01\/04\/2025"},"content":{"rendered":"<p>Analysis of the Court Decision:<\/p>\n<p>1. Subject of Dispute: Challenging the accrual of penalties for violation of settlement terms in foreign currency during the quarantine period.<\/p>\n<p>2. Main Arguments of the Court:<\/p>\n<p>The Supreme Court deviated from its previous legal position and indicated that penalties for currency transactions during quarantine are calculated on general grounds. The court argued that:<br \/>\n&#8211; The Law &#8220;On Currency and Currency Transactions&#8221; is a special law<br \/>\n&#8211; The moratorium on penalty accrual from the Tax Code does not apply to currency transactions<br \/>\n&#8211; The legislator did not amend the law on currency transactions regarding exemption from penalties<\/p>\n<p>The introduction of martial law also cannot be considered force majeure for non-transfer of funds.<\/p>\n<p>3. Court Decision: To cancel the resolution of the appellate court and refer the case for a new review to the appellate instance to establish all circumstances of the case.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/126310332\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Analysis of the Court Decision: 1. Subject of Dispute: Challenging the accrual of penalties for violation of settlement terms in foreign currency during the quarantine period. 2. Main Arguments of the Court: The Supreme Court deviated from its previous legal position and indicated that penalties for currency transactions during quarantine are calculated on general grounds.&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-7979","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\/7979","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=7979"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7979\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}