of May 15, 2003 No. 4/309
About compensation of the percent added on the amount of budget debt on the VAT
The limited liability company UTI joint business in August, 2002 declares the claim to the State tax authorities in to Severskodonetske compensation from the budget 11656, of 25 UAH of the percent added on the amount of budget debt on the VAT.
Claims are proved by the fact that according to the tax declaration on the VAT for January, 2000 the declared amount of budget compensation of the value added tax constitutes 310925 UAH which is subject to compensation till April 1, 2000. Because the specified amounts to it were compensated on July 27, 2000, the amount which is not compensated from 01.04.2000 in 27.07.2000 is recognized budget debt on which, according to instructions of subitem 7.7.3 of Art. 7 of the Law of Ukraine "About the value added tax", percent at the level of 120% of the discount rate of the National Bank of Ukraine established at the time of its origin during the term of its action are charged, including repayment day - on July 27, 2000.
The decree of Economic court of the Luhansk region of 16.08.2002 about the beginning of proceeedings issued by the judge G., the court recruited in case as the third party Department of the State Treasury in of Severskodonetske.
The decision of Economic court of the Luhansk region of September 3, 2002 made by the judge M., claims are satisfied in full. Substantive provisions 25 UAH of percent for untimely compensation of the value added tax for January, 2000 are compensated to the claimant from the budget 11656,. The judgment is motivated by validity case papers of the fact of untimely compensation of budget debt on the VAT for the disputable period and instructions of subitem 7.7.3 of Art. 7 and subitem 8.1 of Art. 8 of the Law of Ukraine "About the value added tax" according to which percent are charged.
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