of March 20, 2002 No. 13/54-27/15
About collection of budget debt on the value added tax
The Supreme Economic Court of Ukraine, having considered the writ of appeal of the State tax authorities in Dnipropetrovsk on the judgment on case on the claim of closed joint stock company with the foreign investments "ä"... to the State tax authorities in Dnipropetrovsk and to Management of the State Treasury of Ukraine in the Dnipropetrovsk region about collection of budget debt on the value added tax,
ESTABLISHED:
In November, 2000 closed joint stock company with the foreign investments "ä"... took a legal action with the claim to the State tax authorities in Dnipropetrovsk and to Management of the State Treasury of Ukraine in the Dnipropetrovsk region about collection of budget debt on the VAT and about the obligation to provide the conclusions.
The claim is satisfied with the decision of Arbitration Court of the Dnipropetrovsk region of May 29, 2001 partially.
The state tax authorities in Dnipropetrovsk obliged to provide in Management of the State Treasury in the Dnipropetrovsk region the conclusion about compensation to the claimant of the percent added on budget debt for October-December, 1997, January-April and August-December, 1998, January-April and October-December, 1999, February-June, 2000 in the amount of 15738024 UAH, the Management of the State Treasury of Ukraine in the Dnipropetrovsk region shall transfer this amount from the government budget into the current account of the claimant.
Regarding the obligation BEND in Dnipropetrovsk to provide the conclusion about compensation of budget debt in the amount of 4300124 UAH, and Management of the State Treasury in the Dnipropetrovsk region - to transfer these funds from the government budget into the current account of the claimant. Proceeedings are stopped due to the lack of matter in issue.
The judgment is left by the resolution of the Dnipropetrovsk Economic Court of Appeal of November 1, 2001 without changes.
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