of November 8, 2001 No. 21/60
Tax aspects of agreements on concession of requirements, transfer of debt
The Supreme Economic Court of Ukraine on proceeding in open court with the assistance of representatives from Ros LLC. from BEND in Moskovsky district of Kiev considered the writ of appeal of the state tax authorities in Moskovsky district of Kiev on the resolution of 21.05.2001 - Arbitration Court of Kiev on case N21/60 on the claim of limited liability company of "Dews". to the state tax authorities in Moskovsky district of Kiev about recognition invalid BEND decisions.
The claim is satisfied with the decision of Arbitration Court of Kiev of 22.01.2001 that requirements of the claimant are reasonable.
The first deputy chairman of Arbitration Court of Kiev exercised supervision on case and left the specified decision the resolution of 25.05.2001 without change for the same reasons.
The state tax authorities in Moskovsky district of Kiev consider that the Arbitration Court of Kiev in case of decision making of 22.01.2001 and the resolution of 21.05.2001 incorrectly applied regulations of substantive and procedural law therefore asks them to cancel and to stop proceeedings.
As it is specified in the statement, the court did not confute legitimacy of application by the defendant of regulations of the Presidential decree of Ukraine of 04.03.98 by N167/98 "About Measures for Increase in Responsibility for Settlings with the Budget and State Trust Funds".
Besides, according to the complainant, the court violates requirements of the Art. of 4 AIC of Ukraine. These violations, according to the complainant, consist that the court in case of decision making referred to the letter of the NBU of 23.06.99 of N18-211/1872-5495 "About Transfer of Counter Claims of the Same Kind" which is not registered in the Ministry of Justice of Ukraine. The complainant considers also that court it is groundless referred in the decision and the resolution to Art. 217 of Civil Code of Ukraine as, according to the complainant, in this case the tax relations take place and according to the Art. of 2 Central Committees of Ukraine this Code is not applied to the tax relations.
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