Tax and fee matters, along with the protection of social rights—an overview of the practices of the Supreme Court's Administrative Court.

The Supreme Court has published a review of the current judicial practice of the Cassation Administrative Court within the Supreme Court for January 2025.

The review reflects the legal positions of the panels of judges of the Cassation Administrative Court, which will be significant for establishing consistency in judicial practice regarding the resolution of public law disputes, in particular:

- the unjustified failure to award and pay a military serviceman additional remuneration due to formal deficiencies in the evidence of their participation in combat operations;

- the inclusion of additional remuneration in the calculation of compensation for unused leave for military personnel;

- the impossibility of dismissal from military service during mobilization due to reaching retirement age;

- the illegality of refusing to recalculate a military pensioner’s pension considering additional years of service due to the applicant's failure to submit a calculation of years of service to the pension authority;

- the right of a medical worker to a one-time payment in case of being assigned a disability group or degree of loss of working capacity due to illness from the acute respiratory disease COVID-19, caused by the SARS-CoV-2 coronavirus;

- the annulment of VAT taxpayer registration;

- the accrual of penalties without the acceptance of a tax notification-decision;

- the accounting of VAT upon the sale of assets.

Legal conclusions regarding the application of procedural law are also noteworthy, particularly:

- the absence of the right for the State Emergency Service of Ukraine to file a lawsuit demanding the readiness of protective structures;

- the impossibility of appealing the order of the Pension Fund of Ukraine concerning granting employees of the citizen service department the right to sign calculations of actual expenses for pension payments and delivery.

In January 2025, the Cassation Administrative Court also expressed other equally relevant legal positions, which can be reviewed in the judicial practice overview.