{"id":8104,"date":"2025-04-10T10:47:08","date_gmt":"2025-04-10T07:47:08","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/04\/case-no-160-22662-23-dated-03-04-2025\/"},"modified":"2025-04-10T10:47:08","modified_gmt":"2025-04-10T07:47:08","slug":"case-no-160-22662-23-dated-03-04-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/04\/case-no-160-22662-23-dated-03-04-2025\/","title":{"rendered":"Case No. 160\/22662\/23 dated 03\/04\/2025"},"content":{"rendered":"<p>Subject of Dispute: Challenging the Legitimacy of Penalty Sanctions for Late Registration of Tax Invoices during Martial Law.<\/p>\n<p>Main Arguments of the Court:<\/p>\n<p>1. After May 27, 2022, the &#8220;COVID&#8221; moratorium on penalty sanctions was terminated, therefore the enterprise cannot refer to exemption from liability.<\/p>\n<p>2. The court deviated from previous practice and clearly defined that the moratorium provisions do not apply to the period of martial law after May 27, 2022.<\/p>\n<p>3. The enterprise did not contact the controlling authority with a notification about the impossibility of fulfilling the tax obligation, which is a mandatory condition for exemption from liability.<\/p>\n<p>Court Decision: To uphold the decisions of previous instances and deny satisfaction of the enterprise&#8217;s cassation appeal.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/126346519\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Subject of Dispute: Challenging the Legitimacy of Penalty Sanctions for Late Registration of Tax Invoices during Martial Law. Main Arguments of the Court: 1. After May 27, 2022, the &#8220;COVID&#8221; moratorium on penalty sanctions was terminated, therefore the enterprise cannot refer to exemption from liability. 2. The court deviated from previous practice and clearly defined&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-8104","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\/8104","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=8104"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/8104\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=8104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=8104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=8104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}