Useful documents

Resolution of the Ukrainian Supreme Court as of March 4, 2026, in Case No. 320/41763/24: The state cannot deprive a taxpayer of the right to a tax exemption solely due to its own legislative inaction 07 August, 2026    64

Resolution of the Ukrainian Supreme Court as of June 30, 2026, in сase No. 340/5132/25 confirms the consistency of the Supreme Court’s legal position that a seller is not obliged to issue a fiscal receipt in the case of distance sales on a cash-on-delivery basis where payment is processed through a non-bank financial institution 30 July, 2026    101

Resolution of the Ukrainian Supreme Court as of June 23, 2026, in Case No. 521/3296/25 27 July, 2026    73

Resolution of the Ukrainian Supreme Court as of June 3, 2026, in Case No. 520/27700/25 regarding the absence of a “payment transaction” when making online purchases on a cash-on-delivery basis through postal operators 03 July, 2026    330

Resolution of the Ukrainian Supreme Court as of June 17, 2026, in Case No. 160/19604/25 on limitation periods for tax audits and tax assessments, including tax audits of transactions with non-residents, as well as the specific aspects of the application of such limitation periods under the COVID-19 and wartime moratoria 02 July, 2026    262

Ruling of the Horishni Plavni City Court of Poltava Region of July 15, 2024, in case No. 534/1147/24 10 April, 2026    197

Decision of the Rivne City Court as of February 03, 2026, in case No. 569/1996/26 09 April, 2026    178

Decision of the Svyatoshynskyi District Court of Kyiv as of March 05, 2026 in case No. 759/5407/26 09 April, 2026    193

Decision of the Khmelnytskyi City District Court as of March 11, 2026, in case No. 686/35817/25 09 April, 2026    168

Ruling of the Supreme Court of Ukraine as of December 4, 2025 on referring to the European Court of Human Rights for advisory opinion on dispute about proportionality of tax penalty calculated at flat rate set by law 23 March, 2026    692

Decision of the Constitutional Court of Ukraine No. 12- рп/2011 as of November 20, 2011, on the official interpretation of the provision of Part 3, Article 62 of the Constitution of Ukraine – “the accusation cannot be based on evidence obtained illegally” 12 February, 2026    288

Resolution of the Supreme Court of Ukraine as of June 24, 2025, in case No. 172/1310/23 on the non-recognition of analytical studies by specialists as a procedural source of evidence in criminal proceedings 12 February, 2026    322

Decision of the Constitutional Court of Ukraine as of November 26, 2025, regarding fines for late registration of tax invoices 08 December, 2025    283

Ruling of the Supreme Court of Ukraine as of January 14, 2025, in case No. 583/2063/16-к on the absence of guilt of the director of the taxpayer in criminal proceedings under Article 212 of the Criminal Code 11 November, 2025    669

Decision of the Shevchenkivskyi District Court of Kyiv as of October 1, 2024, in case No. 761/36242/24 on the closure of the administrative case on violation of tax accounting and the transfer of materials to resolve the issue of criminal proceedings 11 November, 2025    284

Decision of the Novodnistrovsk City Court of Chernivtsi Region as of November 19, 2024, in case No. 719/726/24 on administrative liability for violations of tax accounting and referral of case materials to the Bureau of Economic Security 11 November, 2025    235

Decision of the Kyiv Court of Appeal as of June 5, 2025, in case No. 757/803/25-п on administrative liability for violations of tax accounting and referral of case materials for criminal assessment 11 November, 2025    264

Resolution of the Kyiv District Administrative Court as of June 13, 2024, in case No. 640/18314/21 on the cancellation of the Resolution of the Cabinet of Ministers of Ukraine No. 89 as of February 3, 2021 21 May, 2025    693

Resolution of the Supreme Court as of May 01, 2024, in case No. 640/18314/21 on the cancellation of the Resolution of the Cabinet of Ministers of Ukraine No. 89 as of February 3, 2021 21 May, 2025    1565

Resolution of the Sixth Administrative Court of Appeal as of July 5, 2022, in case No. 640/18314/21 on the cancellation of the Resolution of the Cabinet of Ministers of Ukraine No. 89 as of February 3, 2021 21 May, 2025    705

Decision of the District Administrative Court of Kyiv as of January 26, 2022, in case No. 640/18314/21 on the cancellation of the Resolution of the Cabinet of Ministers of Ukraine No. 89 as of February 3, 2021 21 May, 2025    812

Resolution of the Supreme Court of Ukraine as of 20 March 2019 in case No. 222/1402/16-a 14 March, 2025    1193

Resolution of the Joint Chamber of the Criminal Cassation Court within the Supreme Court of Ukraine in case No. 711/8244/18 as of September 11, 2023, re. the time limits for pre-trial investigation 10 January, 2025    1708

Resolution of the Kyiv Court of Appeal as of 02 February 2023 in the proceedings No. 22-ц/824/477/2023 09 September, 2024    942

Ruling of the Darnytsia District Court of Kyiv as of September 05, 2022 09 September, 2024    1158

Resolution of the Seventh Administrative Court of Appeal as of April 03, 2023, in case No. 600/2415/22-a regarding the application of the Law “On the transfer, forced alienation, or seizure of property under martial law or state of emergency” (according to legislation until May 18, 2024) 19 June, 2024    1439

The decision of the Irpin City Court of the Kyiv Oblast as of November 07, 2023, in case No. 240/31476/22 regarding the application of the proper procedure of forced alienation of property during martial law (according to the legislation until May 18, 2024) 19 June, 2024    2461

Resolution of the Great Chamber of the Supreme Court as of March 16, 2023, in case No. 9901/494/21 regarding the possibility of appealing the decrees of the President of Ukraine on the appointment of judges of the Constitutional Court of Ukraine 05 April, 2024    3187

Resolution of the Supreme Court of Ukraine as of February 23, 2023, in case No. 640/17091/21 that the taxpayer’s appeal of the order to conduct a tax audit is not a dispute about the right within the meaning of Clause 2, Part 4 of Article 283 of the Code of Administrative Procedure of Ukraine and does not prevent the consideration of an application for confirmation the validity of the administrative seizure of the taxpayer’s property 05 April, 2024    1627

Resolution of the “Tax Chamber” of the Supreme Court as of February 22, 2020, in case No. 826/17123/18 regarding the significance of procedural violations of the tax authority when appointing a tax audit for the taxpayer’s exercise of the right to protection against an illegal tax audit by not admitting and simultaneously challenging the order for a tax audit, which is proper way of protection 04 April, 2024    895

The Decision of the Supreme Court of Ukraine as of September 13, 2023, which established that disputes regarding requisition of property for military purposes are subject to consideration under civil-law jurisdiction 04 October, 2023    3458

Decision of the Constitutional Court of Ukraine No. 5-р(II)/2023 as of July 5, 2023, which declared unconstitutional the sanction provided in para. 2, part 1 of Article 483 of the Customs Code of Ukraine 18 July, 2023    2108

The Decision of the Supreme Court of Ukraine as of June 27, 2022, regarding transactions for the supply of iron ore pellets in the periods 2013 – 2015 and the specifics of the application of the comparative uncontrolled price method for the purposes of transfer pricing 16 September, 2022    2176

The Resolution of the Supreme Court of Ukraine as of July 7, 2022, regarding recognition as unfounded of the conclusion of the Supreme Court of Ukraine that the status of a fictitious, illegal enterprise is incompatible with legal business activity 30 August, 2022    3668

The Supreme Court Ruling as of April 28, 2021 on the referral to the Grand Chamber of the Supreme Court of the issue on deviation from the position regarding determining the status of a fictitious enterprise and its consequences 14 June, 2021    8071

The Resolution of the Supreme Court as of November 10, 2020, regarding mandatory details of the tax invoice 18 December, 2020    4580

The Decision of the Kyiv District Administrative Court as of November 25, 2020, which contradicts the case law of the Supreme Court on the fundamental need to apply the provisions of para. 73 of Subsection 2 of Section XX “Transitional Provisions” in resolving cases regarding fines for late registration of tax invoices not issued to the buyer 17 December, 2020    2016

The Resolution of the Sixth Administrative Court of Appeal as of October 01, 2020, which does not cancel the tax notification-decision by virtue of para. 73 of Subsection 2 of Section XX “Transitional Provisions” of the Tax Code contrary to the practice of the Supreme Court 03 December, 2020    3167

The Resolution of the Sixth Administrative Court of Appeal as of September 28, 2020 03 December, 2020    2853

The Decision of the Dnipropetrovsk District Administrative Court as of October 12, 2020 03 December, 2020    2478

The Resolution of the Supreme Court as of November 11, 2020 03 December, 2020    4647

The Resolution of the Supreme Court as of September 01, 2020 03 December, 2020    4119

The Resolution of the Supreme Court as of August 05, 2020 03 December, 2020    4033

Decision of the Constitutional Court of Ukraine No. 9-р/2020 as of August 28, 2020 22 September, 2020    8682

The Resolution of the Supreme Court as of August 10, 2020 16 September, 2020    5361

The Resolution of the Supreme Court as of September 03, 2020 16 September, 2020    2684

The Resolution of the Supreme Court as of May 19, 2020 16 September, 2020    1602

The Resolution of the Supreme Court as of April 03, 2020 16 September, 2020    1811

The Resolution of the Supreme Court as of June 11, 2019 16 September, 2020    2333

The Resolution of the Supreme Court as of January 24, 2019 16 September, 2020    5984