QUESTION - 5: Can the moment of payment under a construction subcontract depend on the moment of registration of the tax invoice by the customer due to failure to sign the act of work performed?
No! It can't depend on that!
The act of performed work, even if it is signed by only one party, has legal force in accordance with the requirements of paragraph 4 of Article 882 of the Tax Code of Ukraine and, according to the "first event" rule (paragraph 187.1 of the special database Tax Code of Ukraine), a tax liability arises on the date of execution of such an act.
QUESTION - 6: Is it legal not to make payment for work performed by a contractor until a tax invoice is registered?
No, since the obligation to register a tax invoice arises on the basis of tax legislation, to which the customer has no relation under the contract. The work has been completed - please pay. Failure to make payment is a violation in the field of management and grounds for going to court to collect the debt.
QUESTION - 7:
No, it cannot! According to current legislation, only a valid (valid at the time of filing a lawsuit and making a corresponding court decision) contract can be terminated. This is due to the fact that a contract is usually concluded for a certain period (within which the parties must fulfill their obligations), once the period has expired - the contract is terminated.
Similar conclusions of the Supreme Court dated 07.08.18, case 910/7981/17, dated 18.11.19 910/16750/18.
Please note that the inability to terminate the contract due to the expiration of its term does not deprive you of the opportunity to file a lawsuit to collect debt under this contract within 3 years from the date of violation of your rights.
Can a contract whose term has expired be terminated?
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