RESOLUTION OF THE SUPREME ECONOMIC COURT OF UKRAINE

of June 6, 2002 No. 20-6/767

About application of penalties according to subitem 17.1.3 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" and need of carrying out adjustment of the tax credit

The business owner "Д" declares on September 7, 2001 the invalidation action of the decision of Tax Service of 01.08.2001 to N473/17-347/2389204134/9173, which to the claimant additionally accrues 3611 UAH of the value added tax, 33 UAH of collection for pollution of the surrounding environment and financial sanctions including VAT in the amount of 902, of 75 UAH and penalty for failure to pay collection for pollution in the amount of 680 UAH are applied. Claims are motivated with the fact that from the business owner violations of the law about the value added tax for which financial sanctions including VAT are applied to it are not allowed, and sanctions for pollution of the surrounding environment are applied in the overestimated size.

Claims about recognition invalid decisions of Tax Service are satisfied by the decision of economic court of the city of Sevastopol of December 20, 2001 made by the judge of "T" regarding additional accrual of the VAT in the amount of 3611 UAH, applications of financial sanctions including VAT in the amount 902, of 75 UAH and recovery of penalty for failure to pay collection for pollution of the surrounding environment in the amount of 510 UAH.

The called court resolution is motivated with the fact that the decision of tax authorities is made with violation of the tax legislation. In particular, in case of additional accrual of 3611 hryvnias of the value added tax instructions of subitems 7.4.1 and 7.4.3 of Item 7.4 of article 7 of the Law of Ukraine "About the value added tax" are violated.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info