of January 30, 2002 No. 25/1252
About the obligation to provide the conclusion about compensation from the government budget of budget debt from the value added tax
The Supreme Economic Court of Ukraine, having considered on proceeding in open court in Kiev the writ of appeal of the state tax authorities in Pechersky district of Kiev on the decision of 15.11.2001 of economic court of Kiev in case N25/1252 on the claim of A LLC... to the state tax authorities in Pechersky district of Kiev about obligations to provide the conclusion,
ESTABLISHED:
In October, 2001 A LLC... took a legal action with the claim to the state tax authorities in Pechersky district of Kiev concerning the obligation to provide the conclusion about compensation from the government budget of budget debt on the value added tax in the amount of 305091 UAH and 61356 UAH of the percent added on the amount of budget debt.
Of 15.11.2001 the claim is satisfied with the decision of economic court of Kiev.
In the writ of appeal the state tax authorities in Pechersky district of Kiev ask to cancel the judgment, referring to the wrong application of regulations of the substantive right: provision of the conclusion about compensation of tax amounts on value added shall be performed based on the Procedure for carrying out calculations for compensation of tax amounts on value added in part which is subject to transfer on the current account of the taxpayer approved by the resolution of the Cabinet of Ministers of Ukraine of 26.09.2001 of N 1270, according to which compensation of VAT amounts is considered after provision by the claimant of proofs of availability or absence of debt of his creditors on payments in the budget or or to his creditor of the credits attracted during the guarantees of the state, and budget loans which are not paid on date of compensation provided to it.
Having heard the report of the judge, explanation of the representative of the claimant, having checked case papers and having discussed arguments of the writ of appeal, the court considers that the writ of appeal is not subject to satisfaction on such bases.
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