RESOLUTION OF THE SUPREME ECONOMIC COURT OF UKRAINE

of May 17, 2005

Multiple interpretation of the tax legislation for benefit of the taxpayer

Case No. A-42/353-04

NAME OF UKRAINE

On May 17, 2005 the Supreme Economic Court of Ukraine, having considered in proceeding in open court the writ of appeal of Izyumskaya FIRES on the resolution of 18.01.2005 of the Kharkiv Economic Court of Appeal on case NA-42/353-04 of economic court of the Kharkiv region on the claim of the Business owner Sh. to Izyumskaya FIRES about recognition invalid the tax message decision of 27.08.2003 of N362306/0, established the following.

Of 11.11.2004 the claim is satisfied with the decision of economic court of the Kharkiv region partially - the disputed tax message decision regarding application of penalty in the amount of 340 UAH in connection with groundlessness of the decision in this part is nullified. For the rest claims it is refused with reference to lawful application by the defendant based on Art. 22 of the Law of Ukraine "About application of RRO in the field of trade, public catering and services" financial sanctions upon detection of discrepancy of cash amount on site of carrying out calculations to the total amount of sale according to settlement receipts which (fact) the business owner is recognized.

Of 18.01.2005 the decision is left by the resolution of the Kharkiv Economic Court of Appeal for the same reasons.

Izyumskaya FIRES in the submitted writ of appeal asks the decision and the resolution to cancel, to refuse the claim as considers that the claimant is payer of the single tax and therefore according to Art. 10 of the Law of Ukraine "About application of RRO in the field of trade, public catering and services" N1776-III of 01.06.2000 (further - the Law N 1776) performs settlement transactions without application of the registrar of settlement transactions with use of pay books and books of accounting of settlement transactions. During check violation of item 5 of Art. 3 of the Law N1776 by carrying out calculations without use of the pay book in case of non-use of the registrar of settlement transactions is established for what there comes the responsibility provided by item 3 of Art. 17 of the Law N 1776, in the amount of 20 tax-free minima of the income of citizens.

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