{"id":10424,"date":"2022-12-05T10:17:51","date_gmt":"2022-12-05T10:17:51","guid":{"rendered":"https:\/\/fedkov.com\/penalty-in-tax-obligations-judicial-practice\/"},"modified":"2023-01-14T20:40:52","modified_gmt":"2023-01-14T20:40:52","slug":"penalty-in-tax-obligations-judicial-practice","status":"publish","type":"post","link":"https:\/\/fedkov.com\/en\/penalty-in-tax-obligations-judicial-practice\/","title":{"rendered":"PENALTY IN TAX OBLIGATIONS. JUDICIAL PRACTICE."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10424\" class=\"elementor elementor-10424\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f912a4e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f912a4e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e4b8c2c\" data-id=\"6e4b8c2c\" data-element_type=\"column\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c2be114 elementor-widget elementor-widget-text-editor\" data-id=\"c2be114\" data-element_type=\"widget\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.5 - 27-04-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<!-- wp:paragraph -->\n<p>The Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine) defines that a penalty is the amount of funds in the form of interest, calculated on the sums of tax liabilities and\/or on the sums of fines (financial) sanctions that have not been paid within the time limits set by the law, but also accrued in other cases and according to the procedure provided for by the Code of Ukraine or other legislation, the control of compliance with which is entrusted to supervisory bodies.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>According to clause 14.1.39 clause 14.1 of Art. 14 of the Code of Ukraine, the monetary liability of the taxpayer is the amount of money that the taxpayer must pay to the relevant budget or to a single account as a tax liability and\/or other liability, the control over the payment of which is entrusted to the supervisory authorities, and\/or a fine (financial) sanction imposed on a taxpayer in connection with his violation of the requirements of tax legislation and other legislation, the control of compliance with which is entrusted to the controlling bodies, as well as sanctions for violation of legislation in the field of foreign economic activity and interest.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:image {\"id\":10434,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img alt=\"\" decoding=\"async\" width=\"1024\" height=\"675\" src=\"https:\/\/fedkov.com\/wp-content\/uploads\/2022\/12\/\u041f\u0415\u041d\u042f-1024x675.png\" alt=\"\" class=\"wp-image-10434\" srcset=\"https:\/\/fedkov.com\/wp-content\/uploads\/2022\/12\/\u041f\u0415\u041d\u042f-1024x675.png 1024w, https:\/\/fedkov.com\/wp-content\/uploads\/2022\/12\/\u041f\u0415\u041d\u042f-300x198.png 300w, https:\/\/fedkov.com\/wp-content\/uploads\/2022\/12\/\u041f\u0415\u041d\u042f-768x506.png 768w, https:\/\/fedkov.com\/wp-content\/uploads\/2022\/12\/\u041f\u0415\u041d\u042f-440x290.png 440w, https:\/\/fedkov.com\/wp-content\/uploads\/2022\/12\/\u041f\u0415\u041d\u042f.png 1307w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<!-- \/wp:image -->\n\n<!-- wp:paragraph -->\n<p>According to clause 14.1.156 clause 14.1 of Art. 14 of the PC of Ukraine tax liability &#8211; the amount of funds that a taxpayer, including a tax agent, must pay to the relevant budget or to a single account as a tax or fee on the basis, in the manner and terms determined by tax legislation (including the amount of funds specified by the taxpayer in the tax bill and not paid within the term established by law), and\/or the amount of funds generated at the expense of tax benefits that were used by the taxpayer for a purpose other than the intended purpose or in violation of the procedure for their provision established by the PC of Ukraine and\/ or the Customs Code of Ukraine.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Thus, the PC of Ukraine distinguishes between the concepts of tax liability and monetary liability.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>From the analysis of the specified norms of tax legislation, it can be seen that the tax liability is determined in the absence of a violation of the norms of tax legislation by the taxpayer in the tax declaration or by the controlling body in the tax notification-decision. The monetary obligation may include fines and is determined in the event of violation of tax legislation by the taxpayer independently in accordance with the procedure provided for in Article 50 of the Criminal Code of Ukraine, or by the controlling body in a tax notification-decision.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Clause 57.3 of Article 57 of the Criminal Code of Ukraine establishes that in the event of a monetary liability being determined by the controlling body on the grounds specified in subsections 54.3.1 &#8211; 54.3.6 of Clause 54.3 of Article 54 of the Criminal Code of Ukraine, the taxpayer is obliged to pay the accrued amount of monetary liability obligations within 10 working days following the date of receipt of the tax notice-decision, except for the cases when such a taxpayer initiates the procedure of appealing the decision of the controlling authority during such a period. In the event of an appeal against the decision of the supervisory authority on the accrued amount of the monetary liability, the taxpayer is obliged to independently repay the agreed amount, as well as penalties and fines, if any, within 10 working days following the date of such agreement.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>According to clause 14.1.175 clause 14.1 of Art. 14 of the PC of Ukraine, tax debt is the sum of the agreed monetary obligation, not paid by the taxpayer within the period established by the PC of Ukraine, and the outstanding interest accrued in the manner determined by the PC of Ukraine.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:image {\"id\":10431,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-full\"><img alt=\"\" decoding=\"async\" width=\"1024\" height=\"752\" src=\"https:\/\/fedkov.com\/wp-content\/uploads\/2022\/12\/\u041f\u0415\u041d\u042f-\u0412-\u041f\u041e\u0414\u0410\u0422\u041a\u041e\u0412\u0418\u0425.jpeg\" alt=\"\" class=\"wp-image-10431\" srcset=\"https:\/\/fedkov.com\/wp-content\/uploads\/2022\/12\/\u041f\u0415\u041d\u042f-\u0412-\u041f\u041e\u0414\u0410\u0422\u041a\u041e\u0412\u0418\u0425.jpeg 1024w, https:\/\/fedkov.com\/wp-content\/uploads\/2022\/12\/\u041f\u0415\u041d\u042f-\u0412-\u041f\u041e\u0414\u0410\u0422\u041a\u041e\u0412\u0418\u0425-300x220.jpeg 300w, https:\/\/fedkov.com\/wp-content\/uploads\/2022\/12\/\u041f\u0415\u041d\u042f-\u0412-\u041f\u041e\u0414\u0410\u0422\u041a\u041e\u0412\u0418\u0425-768x564.jpeg 768w, https:\/\/fedkov.com\/wp-content\/uploads\/2022\/12\/\u041f\u0415\u041d\u042f-\u0412-\u041f\u041e\u0414\u0410\u0422\u041a\u041e\u0412\u0418\u0425-440x323.jpeg 440w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<!-- \/wp:image -->\n\n<!-- wp:paragraph -->\n<p>In connection with the adoption of the Law of Ukraine No. 1797-VIII of 21 December 2016 &#8220;On Amendments to the Tax Code of Ukraine on Improving the Investment Climate in Ukraine&#8221;, which entered into force on December 1, 2017, clause 129.1 of the Code of Ukraine was presented in the following version:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>&#8220;129.1. Accrual of penalties begins:<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:list-item -->\n<li>129.1.2. when charged by the controlling body based on the results of the tax liability check and\/or other liability, the control over payment of which is entrusted to the controlling bodies, in case of detection of its understatement &#8211; for the amount of such understatement, starting from the first working day following the last day of the marginal the term of payment of this obligation by the taxpayer\n<!-- \/wp:list-item -->\n\n<!-- wp:list -->\n<ul><!-- wp:list-item -->\n<li>129.1.2. when charged by the controlling body based on the results of the tax liability check and\/or other liability, the control over payment of which is entrusted to the controlling bodies, in case of detection of its understatement &#8211; for the amount of such understatement, starting from the first working day following the last day of the marginal the term of payment of this obligation by the taxpayer<\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-30faaa9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30faaa9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d95693e\" data-id=\"d95693e\" data-element_type=\"column\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-524e537 e-transform elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"524e537\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;,&quot;_transform_translateX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.5 - 27-04-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-large\"><p align=\"center\"><span style=\"font-family: Cabin; font-size: 28px; font-weight: 700; letter-spacing: 0px;\">Practices<\/span><br><\/p><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-259d515 elementor-widget elementor-widget-text-editor\" data-id=\"259d515\" data-element_type=\"widget\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"MsoNormal\" style=\"margin-bottom: 0.0001pt; text-align: center; line-height: 12pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\" align=\"center\"><span lang=\"UK\" style=\"font-size: 14pt; font-family: Arial, 'serif'; color: #808080;\">Lawyer Oleksii Fedkov specializes in systemic legal protection of businesses and citizens taking into account all internal and external risks, offers clients the most effective way of protection and guarantees legal assistance at the highest level.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-df28f52 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df28f52\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-17086e3\" data-id=\"17086e3\" data-element_type=\"column\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19b4aba elementor-widget elementor-widget-avante-team-grid\" data-id=\"19b4aba\" data-element_type=\"widget\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\" data-widget_type=\"avante-team-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"portfolio-classic-container contain avante-team-grid\">\n<div class=\"portfolio-classic-content-wrapper portfolio-classic layout-avante-three-cols \" data-cols=\"3\">\n\t\t<div class=\"portfolio-classic-grid-wrapper avante-three-cols   portfolio-1 tile scale-anm all smoove disable_tablet\" data-delay=\"150\" data-minwidth=\"769\" data-move-y=\"45px\">\n\t\t\t<div class=\"portfolio-classic-img grid_tilt\">\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fedkov.com\/wp-content\/uploads\/2019\/11\/business-concept-PSKCLPE-660x740.jpg\" alt=\"\" \/>\n\t\t\t\n\t\t\t\t<div>\t\t\n\t\t\t\t\t<a href=\"https:\/\/fedkov.com\/en\/taxes\/\"  ><\/a>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<br class=\"clear\"\/>\n\t\t\t<div class=\"portfolio-classic-content\">\n\t\t\t\t<div class=\"portfolio-classic-subtitle\"><\/div>\n\t\t\t\t<h3 class=\"portfolio-classic_title\"><a href=\"https:\/\/fedkov.com\/en\/taxes\/\"  >Taxes<\/a><\/h3>\n\t\t\t\t\n\t\t\t\t<div class=\"portfolio-classic-description\">Tax planning * Tax attorney * Tax advice * Tax disputes<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"portfolio-classic-grid-wrapper avante-three-cols   portfolio-2 tile scale-anm all smoove disable_tablet\" data-delay=\"300\" data-minwidth=\"769\" data-move-y=\"45px\">\n\t\t\t<div class=\"portfolio-classic-img grid_tilt\">\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fedkov.com\/wp-content\/uploads\/2019\/04\/riccardo-oliva-231656-unsplash-660x740.jpg\" alt=\"\" \/>\n\t\t\t\n\t\t\t\t<div>\t\t\n\t\t\t\t\t<a href=\"https:\/\/fedkov.com\/en\/real-estate-and-construction\/\"  ><\/a>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<br class=\"clear\"\/>\n\t\t\t<div class=\"portfolio-classic-content\">\n\t\t\t\t<div class=\"portfolio-classic-subtitle\"><\/div>\n\t\t\t\t<h3 class=\"portfolio-classic_title\"><a href=\"https:\/\/fedkov.com\/en\/real-estate-and-construction\/\"  >Real estate - construction<\/a><\/h3>\n\t\t\t\t\n\t\t\t\t<div class=\"portfolio-classic-description\">Construction * Real estate agreements * Lawyer on land issues<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"portfolio-classic-grid-wrapper avante-three-cols last  portfolio-3 tile scale-anm all smoove disable_tablet\" data-delay=\"450\" data-minwidth=\"769\" data-move-y=\"45px\">\n\t\t\t<div class=\"portfolio-classic-img grid_tilt\">\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fedkov.com\/wp-content\/uploads\/2022\/07\/moj-taba-hoseini-U69WqLoFGD4-unsplash-660x740.jpg\" alt=\"\" \/>\n\t\t\t\n\t\t\t\t<div>\t\t\n\t\t\t\t\t<a href=\"https:\/\/fedkov.com\/en\/corporate-law\/\"  ><\/a>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<br class=\"clear\"\/>\n\t\t\t<div class=\"portfolio-classic-content\">\n\t\t\t\t<div class=\"portfolio-classic-subtitle\"><\/div>\n\t\t\t\t<h3 class=\"portfolio-classic_title\"><a href=\"https:\/\/fedkov.com\/en\/corporate-law\/\"  >Corporate law<\/a><\/h3>\n\t\t\t\t\n\t\t\t\t<div class=\"portfolio-classic-description\">Consulting on business structuring * Preparation of constituent documents * Consulting on corporate issues * Support of agreements with corporate rights * Corporate disputes<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"portfolio-classic-grid-wrapper avante-three-cols   portfolio-4 tile scale-anm all smoove disable_tablet\" data-delay=\"150\" data-minwidth=\"769\" data-move-y=\"45px\">\n\t\t\t<div class=\"portfolio-classic-img grid_tilt\">\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fedkov.com\/wp-content\/uploads\/2022\/07\/nastuh-abootalebi-oa1IiRUHCAM-unsplash-660x740.jpg\" alt=\"\" \/>\n\t\t\t\n\t\t\t\t<div>\t\t\n\t\t\t\t\t<a href=\"https:\/\/fedkov.com\/en\/services-for-business\/\"  ><\/a>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<br class=\"clear\"\/>\n\t\t\t<div class=\"portfolio-classic-content\">\n\t\t\t\t<div class=\"portfolio-classic-subtitle\"><\/div>\n\t\t\t\t<h3 class=\"portfolio-classic_title\"><a href=\"https:\/\/fedkov.com\/en\/services-for-business\/\"  >Business service<\/a><\/h3>\n\t\t\t\t\n\t\t\t\t<div class=\"portfolio-classic-description\">Maintenance of business contracts * Consulting on issues of labor law * Permissive documents<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"portfolio-classic-grid-wrapper avante-three-cols   portfolio-5 tile scale-anm all smoove disable_tablet\" data-delay=\"300\" data-minwidth=\"769\" data-move-y=\"45px\">\n\t\t\t<div class=\"portfolio-classic-img grid_tilt\">\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fedkov.com\/wp-content\/uploads\/2019\/11\/busy-man-using-laptop-in-cafe-PX5GAKJ-660x740.jpg\" alt=\"\" \/>\n\t\t\t\n\t\t\t\t<div>\t\t\n\t\t\t\t\t<a href=\"https:\/\/fedkov.com\/en\/lawyers-services\/\"  ><\/a>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<br class=\"clear\"\/>\n\t\t\t<div class=\"portfolio-classic-content\">\n\t\t\t\t<div class=\"portfolio-classic-subtitle\"><\/div>\n\t\t\t\t<h3 class=\"portfolio-classic_title\"><a href=\"https:\/\/fedkov.com\/en\/lawyers-services\/\"  >Services of a lawyer<\/a><\/h3>\n\t\t\t\t\n\t\t\t\t<div class=\"portfolio-classic-description\">Representation in court * Drafting of documents * Debt collection * Economic disputes * Civil disputes<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"portfolio-classic-grid-wrapper avante-three-cols last  portfolio-6 tile scale-anm all smoove disable_tablet\" data-delay=\"450\" data-minwidth=\"769\" data-move-y=\"45px\">\n\t\t\t<div class=\"portfolio-classic-img grid_tilt\">\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fedkov.com\/wp-content\/uploads\/2019\/11\/business-colleagues-conference-teamwork-ideas-PKP7WYL-660x740.jpg\" alt=\"\" \/>\n\t\t\t\n\t\t\t\t<div>\t\t\n\t\t\t\t\t<a href=\"https:\/\/fedkov.com\/en\/corporate-law\/preparation-of-constituent-documents\/\"  ><\/a>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<br class=\"clear\"\/>\n\t\t\t<div class=\"portfolio-classic-content\">\n\t\t\t\t<div class=\"portfolio-classic-subtitle\"><\/div>\n\t\t\t\t<h3 class=\"portfolio-classic_title\"><a href=\"https:\/\/fedkov.com\/en\/corporate-law\/preparation-of-constituent-documents\/\"  >Drafting of documents<\/a><\/h3>\n\t\t\t\t\n\t\t\t\t<div class=\"portfolio-classic-description\">Preparation of constituent documents * Authorization documents<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n<br class=\"clear\"\/>\n<\/div>\n<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine) defines that a penalty is the amount of funds in the form of interest, calculated on the sums of tax liabilities and\/or on the sums of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":10431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[44],"tags":[],"_links":{"self":[{"href":"https:\/\/fedkov.com\/en\/wp-json\/wp\/v2\/posts\/10424"}],"collection":[{"href":"https:\/\/fedkov.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fedkov.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fedkov.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fedkov.com\/en\/wp-json\/wp\/v2\/comments?post=10424"}],"version-history":[{"count":0,"href":"https:\/\/fedkov.com\/en\/wp-json\/wp\/v2\/posts\/10424\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fedkov.com\/en\/wp-json\/wp\/v2\/media\/10431"}],"wp:attachment":[{"href":"https:\/\/fedkov.com\/en\/wp-json\/wp\/v2\/media?parent=10424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fedkov.com\/en\/wp-json\/wp\/v2\/categories?post=10424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fedkov.com\/en\/wp-json\/wp\/v2\/tags?post=10424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}