{"id":7985,"date":"2025-04-07T10:28:49","date_gmt":"2025-04-07T07:28:49","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/04\/case-no-160-14599-23-dated-01-04-2025\/"},"modified":"2025-04-07T10:28:49","modified_gmt":"2025-04-07T07:28:49","slug":"case-no-160-14599-23-dated-01-04-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/04\/case-no-160-14599-23-dated-01-04-2025\/","title":{"rendered":"Case No. 160\/14599\/23 dated 01\/04\/2025"},"content":{"rendered":"

The case concerns the appeal of a tax notification-decision on imposing a fine for late registration of tax invoices.<\/p>\n

Key arguments of the court:<\/p>\n

1. During the martial law and quarantine period, special rules for tax invoice registration were provided. In particular, a moratorium on penalties was in effect from March 1, 2020, to May 26, 2022.<\/p>\n

2. For tax invoices issued from February 1 to May 31, 2022, there was an opportunity to register them until July 15, 2022, without penalty sanctions.<\/p>\n

3. In this case, the company registered tax invoices for June 2022 from July 4 to 7, 2022, i.e., after the established preferential terms.<\/p>\n

The court decided to leave the tax notification-decision unchanged and collect a fine of 286,853.45 UAH.<\/p>\n

The court clearly adheres to the previously formed legal position of the Supreme Court regarding the application of penalties during the war period.<\/p>\n

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

The case concerns the appeal of a tax notification-decision on imposing a fine for late registration of tax invoices. Key arguments of the court: 1. During the martial law and quarantine period, special rules for tax invoice registration were provided. In particular, a moratorium on penalties was in effect from March 1, 2020, to May…<\/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-7985","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\/7985","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=7985"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/7985\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=7985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=7985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=7985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}