of February 13, 2003 No. 04/113-02
About consideration of the writ of appeal of the State tax authorities on the resolution of Economic Court of Appeal of October 29, 2002 in the claim of auditing firm of small private enterprise
The Supreme Economic Court of Ukraine as a part of board of judges: the chairman, judges, without participation of agents of the parties who are properly informed on time and the place of consideration of the claim, having considered in proceeding in open court in Kiev the writ of appeal of the State tax authorities on the resolution of Economic Court of Appeal of October 29, 2002 in the claim of auditing firm of small private enterprise to the State tax authorities about recognition invalid the first tax claim, the second tax claim and recognition invalid BEND decisions.
The auditing firm small private enterprise declares on July 19, 2002 the invalidation action of the first tax claim, the second tax claim and recognition invalid BEND decisions on application of measures for repayment of tax debt of the taxpayer due to collection of its assets.
Claims are proved by the fact that the company fulfilled obligations to the budget for payment of the single tax for June, 2001, the payment order on payment of obligations is delivered in organization of JSC APB Ukraina bank timely therefore considering requirements of subitem 16.5.2 of article 16 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" the company is exempted from responsibility for violation of terms of transfer of taxes in the budget.
By the decision of Economic court of area of August 20, 2002, it is noted that the claims accepted by the judge are satisfied in full. The disputed tax claims and decisions of Tax Service are acknowledged invalid because of their discrepancy to instructions of subitems 16.5. 1, 16.5.2 articles 16 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds".
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