Review of judicial practice of the Cassation Court and the Supreme Court in administrative cases

Hereby we present for your attention a review of judicial practice of the Cassation Court and the Supreme Court in administrative cases, formed as a result of consideration of tax disputes.

1. Appeal of notifications based on the results of desk control: significance of procedural time limits¹

In a number of cases, the subject of judicial review was the legality of notifications on elimination of violations issued by tax authorities based on the results of desk control, in the context of compliance with procedural time limits for their submission to the taxpayer.

The established judicial practice demonstrates a consistent position of the cassation instance, according to which compliance with the deadline for issuing a notification is a key element of its legality.

The court proceeds from the fact that the time limit established by tax legislation for sending a notification is 10 working days from the date when the author of the notification identified a violation within the framework of desk control, and such time limit is of a mandatory nature.

At the same time, the court emphasizes that subsequent actions of the tax authority (including additional control measures, obtaining information from other authorities, as well as the existence of judicial acts) do not affect the course of this time limit.

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[1] Ruling of the Cassation Court in administrative cases No. 6003-25-00-4к/1314 dated 23 September 2025, Ruling of the Cassation Court in administrative cases No. 6003-25-00-4к/965 dated 7 October 2025.