The Civil Court of Cassation, have examined the case No. 520/11 437/16-c dated July 3, 2019, and came to the conclusion that although the decision on the dismissal of the head falls within the exclusive competence of the general meeting of the company, the termination of employment in the court will be effective and such a way of protection that does not contradict the law.
In addition, in order to remove information from the EDRPOU, it is necessary to atract corresponding person to the case, that is, a person authorized to carry out registration actions.
The provisions of the Tax Code of Ukraine do not apply to relations on the procedure for paying a single contribution to compulsory state social insurance, as well as liability for violation of this order.
Consequently, when appealing against a decision of a tax authority adopted under the Law of Ukraine “On the collection and accounting of a single contribution to compulsory state social insurance”, the term for appeal to an administrative court of 1095 days does not apply.
The Resolution of the Supreme Court as part of the panel of judges of the Cassation Administrative Court of the case No. 0740/1050/18 dated 07.17.2019.
The taxpayer’s reference to individual defects in requests for information does not affect the plaintiff’s obligation to provide all the necessary information at the request of the State Fiscal Service bodies.
The absence or incompleteness of references to specific sources of tax information should not be considered as a basis for recognizing requests as those that do not meet the requirements of paragraph 73.3 of the Tax Code of Ukraine, and, as a result, be grounds for declaring the order on the tax audit illegal.
The Resolution of the Supreme Court as part of the panel of judges of the Cassation Administrative Court in the case No. 804 / 1188/18 dated April 11, 2019.