RESOLUTION OF THE SUPREME ECONOMIC COURT OF UKRAINE

of July 11-24, 2002 No. 1/5/119

Compensation of the value added tax

The previous degrees of jurisdiction, having estimated all proofs and the facts of the case at their sets, came to conclusion about violation by the claimant of requirements of subitem 6.2.1 of article 6 of the Law of Ukraine "About the value added tax" concerning export (export) of goods out of limits of customs area of Ukraine by the taxpayer and, as a result, about absence at the claimant of the right to apply zero rate of the VAT during sales of goods. Based on above-mentioned circumstances, the board of judges came to conclusion that the writ of appeal is not subject to satisfaction

On July 11-24, 2002 the board of judges of the Supreme Economic Court of Ukraine considered in open session the writ of appeal of limited liability company "the MASA of investment groups Company (further - the Company) on the resolution of the Dnipropetrovsk Economic Court of Appeal of May 27, 2002 on case N1/5/119 of economic court of the Zaporizhia region on the claim of the Company to the State tax authorities in Ordzhonikidzevsky district Zaporizhia (further - BEND in Ordzhonikidzevsky district) about recognition invalid decisions.

At the beginning of judicial session their rights and obligations are explained to the parties.

Removals of structure of court by the parties are not declared. By the beginning of consideration of the case in fact the claimant (Company) declared the following petitions:

- stop cassation conducting case in connection with provision by the Company to economic court of the Zaporizhia region of the statement for reconsideration of the case in connection with the new revealed circumstances;

- conduct technical fixing of legal procedure in cassation instance;

- attach to case papers of the copy of decisions of economic courts on similar cases,

BEND in Ordzhonikidzevsky district objected to all specified petitions.

Having considered the specified petitions in fact, the board of judges solved the following.

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