of November 16, 2005 No./8997
(extraction)
The changes in the tax legislation connected with introduction of new taxes and local charges, increase in rates of taxes and local charges, cancellation of privileges should be considered less favorable conditions for subjects of small and private business.
The justice department appealed to economic court with the claim for the benefit of M LLC to UGTK across Tashkent about return of unreasonably paid money in the amount of 679042 bags (payment of the excise tax).
In case on the party of the defendant the Ministry of Finance of RUZ as the third party who is not declaring independent requirements is recruited.
Requirements of the claimant are met by the judgment completely.
In appellate instance case was not considered.
Without having agreed with the decision, the defendant appealed to the Supreme Economic Court with the writ of appeal about cancellation of the decision with refusal to the claimant in the claim.
Judicial board, having studied case papers and having discussed arguments of the writ of appeal, considers the claim unreasonable on the following bases.
As M LLC is seen from case papers, being small enterprise, performed from the Russian Federation import of accumulators based on the Contract of March 17, 2004, at the same time the numerous customs clearance was reasonably performed by UGTK across Tashkent without charge of the excise tax.
N574 "About measures for development of production of rechargeable batteries at joint business Uzeksayd Ltd" since July 1, 2005 on the accumulators delivered by legal entities and physical persons to the Republic of Uzbekistan are entered by Item 5 of the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of December 7, 2004 rates of the excise tax according to the appendix N5.
According to the claimant, as a result of introduction of the new excise tax less favorable conditions for activities of M LLC are created.
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