RESOLUTION OF THE SUPREME ECONOMIC COURT OF UKRAINE

of May 14, 2003 No. 3/404

About emergence of obligations on payment of the VAT

Irrespective of obtaining or non receipt by the debtor (pledger) of means from realization of pledged property, it according to the law has tax liabilities on the tax discharge on value added.

The decision of Economic court of the Chernivtsi region of November 11, 2002 on case N3/404 satisfies the claim of the State tax authorities Chernivtsi to Privatbank Commercial Bank Ltd on behalf of the Chernivtsi branch, to Ltd CB Privatbank, the Chernivtsi branch of the Specialized state enterprise "Ukrspetsyust", joint business "Dews of Bukovina brewery, to department of the Public executive service of May Day district justice department Chernivtsi, the third party - Bukovina-Produkt LLC, about collection 1757209, of 74 UAH.

From Ltd CB Privatbank it is collected for benefit of the government budget on behalf of BEND to Chernivtsi 1757209, 74 UAH and 1700 UAH of the state fee.

Satisfying the claim, the court recognized that also the value added tax was mistakenly listed to Ltd CB Privatbank together with the means obtained from sale of pledged property.

Department of the Public executive service of May Day district justice department Chernivtsi, joint business "The Dews of Bukovina brewery, the Chernivtsi branch of the Specialized state enterprise "Ukrspetsyust", the Chernivtsi branch Ltd CB Privatbank are exempted from liability.

The decision of Economic court of the Chernivtsi region of November 11, 2002 is left by the resolution of the Lviv Economic Court of Appeal of February 6, 2003 on this case without changes.

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