{"id":23326,"date":"2023-10-04T09:39:37","date_gmt":"2023-10-04T07:39:37","guid":{"rendered":"https:\/\/kmp.ua\/?p=23326"},"modified":"2023-10-18T17:05:08","modified_gmt":"2023-10-18T15:05:08","slug":"what-are-the-deadlines-to-file-a-claim-for-the-recovery-of-old-vat-refund-according-to-the-supreme-court","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/infoletters\/what-are-the-deadlines-to-file-a-claim-for-the-recovery-of-old-vat-refund-according-to-the-supreme-court\/","title":{"rendered":"What are the deadlines to file a claim for the recovery of the &#8220;old&#8221; VAT refund according to the Supreme Court of Ukraine?"},"content":{"rendered":"<p>This article describes the consequences of the Decision of the Grand Chamber of the Supreme Court<br \/>\nabout the cancellation of a previously valid position of the Supreme Court regarding the procedural period for the collection of &#8220;old VAT&#8221; (a special procedural period of 1095 is not used anymore; a general procedural period of six months shall be applied).<\/p>\n<p>At the moment, the abovementioned position is used by the Supreme Court to overturn court decisions that were made according to the previous position of the Supreme Court.<\/p>\n<p>Only one of thirteen currently existing decisions of the Supreme Court establishes that changes in the position of the Supreme Court are not grounds for canceling a court decision that had gained legal force before the Supreme Court changed its position.<\/p>\n<p>The full version of the article is available in Ukrainian\u00a0<a href=\"https:\/\/kmp.ua\/analytics\/infoletters\/what-are-the-deadlines-to-file-a-claim-for-the-recovery-of-old-vat-refund-according-to-the-supreme-court\/\" target=\"_blank\" rel=\"noopener\">by the link<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This article describes the consequences of the Decision of the Grand Chamber of the Supreme Court about the cancellation of a previously valid position of the Supreme Court regarding the procedural period for the collection of &#8220;old VAT&#8221; (a special procedural period of 1095 is not used anymore; a general procedural period of six months [&hellip;]<\/p>\n","protected":false},"author":16069,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[207,92],"class_list":["post-23326","post","type-post","status-publish","format-standard","hentry","category-infoletters","tag-problemy-pdv","tag-pdv"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/23326"}],"collection":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/users\/16069"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=23326"}],"version-history":[{"count":16,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/23326\/revisions"}],"predecessor-version":[{"id":23339,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/23326\/revisions\/23339"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=23326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=23326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=23326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}