Court supported the controlling authority’s position regarding legality of applying a fine for the fuel sale without a license

Cassation court supported the controlling authority’s position regarding legality of adopted tax notification-decision, which imposed a fine on the plaintiff for the fuel sale without purchasing a license for the retail fuel sale.

In wording of Resolution of the Cabinet of Ministers of Ukraine № 314 as of 18.03.2022 "Some matters of ensuring conduction of economic activity in conditions of the martial law" (hereinafter – Resolution № 314) (as of the moment the plaintiff submitted declaration on the conduction of economic activity), economic activity of the retail fuel sale was not included in the list of economic activity types that cannot be conducted on the basis of submitting declaration in conditions of the martial law (Annex 2 to Resolution № 314).

At the same time, the courts of previous instances established that the plaintiff's license for the retail fuel sale was canceled by the controlling authority’s order based on established fact that the payer submitted inaccurate data in documents submitted together with application for obtaining a license. This order was received by the plaintiff, which is confirmed by his signature. Evidence of cancellation of this order was not submitted to the court. That is, the plaintiff, knowing about cancellation of his license for the retail fuel sale, used Resolution № 314 to carry out retail fuel sale.

Under such circumstances and legal regulation, the panel of judges supports conclusions of the Appellate court that disputed tax notification-decision was adopted by the defendant within limits of authority and in manner provided by the Constitution and laws of Ukraine, and therefore there are no grounds for its cancellation.

Cassation administrative court as a part of the Supreme Court on 17.07.2024 in case № 600/3451/22-a dismissed the plaintiff’s cassation appeal. Ruling of the Seventh administrative court of appeal as of 14.07.2023 was left unchanged.