Analysis of judicial practice regarding the imposition of penalties for violation phone number library of payment deadlines during quarantine and the specifics of protecting taxpayers’ interests.
The other day I reviewed the decision of the Eighth Administrative Court of Appeal Untimely receipt of dated 10/29/2024 in case No. 140/3393/24 and the decision of the Volyn District Administrative Court dated 07/09/2024. Every paragraph! every detail made me want to talk: not as about an ordinary case! but as about the fate of people! their hopes! mistakes! fears. In this text! I want to reveal some key aspects of this decision and question how the law sometimes becomes an instrument of stricter control than necessary.
What happened?
The case centers on an appeal against a tax notice-decision that imposed financial sanctions for violating Untimely receipt of payment deadlines for export and import transactions. The plaintiff tried to prove that the quarantine imposed due to COVID-19 gave him the right to avoid such sanctions. However! the appellate court dismissed the claim! effectively leaving the tax decision reting is here to prepare in force.
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At first glance! everything seems logical: the laws clearly outline the framework. But has the human factor been taken into account? Could such a tough position of the court be softened? The answer! as always! lies in the details.
Free choice of inspector: is this normal?
The court noted that tax legislation does not establish clear terms of the inspector’s stay at the enterprise during the inspection. That is! the inspector can visit the enterprise once or ten times – this is his right. It seems normal if the inspector asb directory works in good faith. But in my experience! such gaps in regulation often become a tool for manipulation.
Let’s imagine a real situation: an entrepreneur! who is already experiencing financial difficulties due to quarantine! is forced to endlessly open the door to tax inspectors. This is stress! a waste of time! and often also hidden costs. In Germany! for example! the law limits the number of such inspections to avoid excessive pressure on business.