The Supreme Court actually eliminated the category of “sleeping self-employed individuals”, which were considered entrepreneurs who had not submitted their data in accordance with the established procedure until 2012 for re-registration in the EDR. They are not entrepreneurs and from now on can not worry about possible claims from the tax authorities.

These are the conclusions reached by the lawyer of Skliarenko, Sydorenko and Partners, Tetiana Borysenko. For the Liga.Business portal, she analyzed the decision of the Grand Chamber of the Supreme Court in case No. 260/81/19. The court decision put an end to the issue of paying taxes by persons who had ceased to engage in entrepreneurial activity, but were registered with the fiscal authorities.

When making a decision, the Supreme Court proceeded from the fact that the status of an individual entrepreneur is a form of realization of the constitutional right to entrepreneurial activity. The absence of a state-specific form of exercising this right in the new conditions of legal regulation after 2004 excludes the possibility of automatic transfer of the characteristics of a business entity acquired before July 1, 2004, since a person cannot be forced to exercise the right granted to him in these conditions, but uses them on your own.