RESOLUTION OF THE PLENUM OF THE SUPREME ARBITRATION COURT OF THE RUSSIAN FEDERATION

of December 18, 2007 No. 65

About some procedural questions arising by consideration by Arbitration Courts of statements of the taxpayers connected with protection of the right to compensation of the value added tax on the transactions assessed by the called tax at the rate of 0 percent

Due to the questions of procedure for acceptance arising in law-enforcement practice to production and considerations of the applications of the taxpayers shown in court in protection of the right to compensation of the value added tax (further - the VAT) concerning transactions on sales of goods (works, services) assessed by the called tax at the rate of 0 percent, the Plenum of the Supreme Arbitration Court of the Russian Federation based on article 13 of the Federal constitutional Law "About Arbitration Courts of the Russian Federation" decides to give to Arbitration Courts (further - courts) the following explanations.

1. According to the current legislation the taxpayer, taking a legal action behind protection of the it is right on compensation of the VAT, have the right to show as the requirement of non-property nature - about contest of the decision (failure to act) of tax authority, and the requirement of property nature - about compensation of VAT amount (further - the requirement about compensation of the VAT).

The statement of the taxpayer for recognition illegal the decision (failure to act) of tax authority is adopted to production and is considered by court according to Chapter 24 of the Arbitral Procedure Code of the Russian Federation (further - the AIC of the Russian Federation), the statement for compensation of the VAT - by rules of claim production taking into account provisions of Chapter of 22 AIC of the Russian Federation.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info