The Supreme Court upheld a fine for selling fuel without the required applications for replenishing fuel volume.

The State Tax Service reports that the position of the regulatory authority regarding the legality of the tax notifications-decisions has been upheld by the Court of Cassation. These notifications have increased the amount of the monetary obligation for the plaintiff and imposed penalties (financial sanctions) on the "fuel" payment.

The audit reasonably established that the volumes of fuel sold exceeded those calculated in accordance with paragraph 232.3 of Article 232 of the Tax Code of Ukraine, without the registration of the corresponding applications for replenishing the fuel balance in the electronic administration system. As of the date of the audit report, the taxpayer had not exercised the right to register corrections to the applications for replenishing the fuel balance within 365 days.

The courts found that no documents were provided by the plaintiff to the audit, to the court, or to the expert that would confirm the plaintiff's arguments regarding the nature of the identified violations or refute the conclusions of the tax authority. Similarly, documents were not submitted during the new consideration of the case in compliance with the requirements of the Supreme Court, as specified in the ruling dated 08.11.2021, which referred the case for re-examination.

In response to multiple requests for document submission issued to the plaintiff during the audit, only a portion of these documents was provided by the plaintiff in response to the first request from the regulatory authority, while other documents were not submitted. The plaintiff indicated the possibility of reviewing them, but access to all documents, including electronic data, for the officials of the defendant was not ensured.

Consequently, on 16.12.2024, the Cassation Administrative Court as part of the Supreme Court ruled on case No. 640/21601/19, satisfying the cassation complaint of the Main Department of the State Tax Service in Kyiv, as a separate subdivision of the State Tax Service.

The decision of the District Administrative Court in Kyiv dated 08.06.2022 and the ruling of the Sixth Appellate Administrative Court dated 26.04.2023 were annulled. A new decision was made, denying the plaintiff's claims to recognize the tax notifications-decisions as unlawful and to annul them.