{"id":8142,"date":"2025-04-10T11:03:51","date_gmt":"2025-04-10T08:03:51","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/04\/case-no-380-7787-23-dated-04-04-2025\/"},"modified":"2025-04-10T11:03:51","modified_gmt":"2025-04-10T08:03:51","slug":"case-no-380-7787-23-dated-04-04-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/04\/case-no-380-7787-23-dated-04-04-2025\/","title":{"rendered":"Case No. 380\/7787\/23 dated 04\/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 economic activity during quarantine.<\/p>\n<p>2. Main Arguments of the Court:<br \/>\n&#8211; Penalties for currency operations are regulated by the special Law &#8220;On Currency and Currency Operations&#8221;, not by general rules of the Tax Code<br \/>\n&#8211; Provisions on exemption from penalties during COVID quarantine do not apply to currency legal relations<br \/>\n&#8211; The entrepreneur did not provide evidence of extension of settlement terms or force majeure<br \/>\n&#8211; The fact of untimely receipt of currency proceeds from a foreign counterparty was established<\/p>\n<p>3. Court Decision: To cancel the resolution of the appellate court and uphold the decision of the first instance court, which denied satisfaction of the entrepreneur&#8217;s claim.<\/p>\n<p>Note: The court clearly deviated from previous practice regarding the application of benefits during quarantine in currency legal relations.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/126377749\"><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 economic activity during quarantine. 2. Main Arguments of the Court: &#8211; Penalties for currency operations are regulated by the special Law &#8220;On Currency and Currency Operations&#8221;, not by general rules of the Tax Code&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-8142","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\/8142","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=8142"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/8142\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=8142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=8142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=8142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}