of February 4, 2000 No. 01-8/47
About practice of permission of separate categories of disputes over materials of presidium of the Supreme Arbitration Court of Ukraine
The Supreme Arbitration Court of Ukraine according to the procedure of information sends the overview of practice of permission by presidium of the Supreme Arbitration Court of Ukraine of separate categories of disputes.
1. The dispute resolution with the assistance of tax authorities
1.1. The company has the right to establish independently priority and the directions of write-off of funds from own accounts, except the cases provided by the laws of Ukraine.
The joint stock bank (further - bank) appealed to Arbitration Court with the invalidation action of the decision of the state tax authorities on application of financial sanctions for violation of requirements of Article 5 of the Presidential decree of Ukraine of 16.03.95 N 227/95 "About measures for normalization of payment discipline in the national economy of Ukraine" (further - the Decree).
By the decision of Arbitration Court the claim it is refused with reference to the fact that settlement transaction is executed by commercial bank with violation of procedure, stipulated in Article 5 Decrees therefore in the income of the Government budget of Ukraine means in the amount of the amounts transferred with violation of established procedure are legally withdrawn.
The mentioned decision is left by the resolution of the chairman of Arbitration Court without change for the same reasons.
And the resolution of the chairman of Arbitration Court is repealed by the resolution of judicial board of the Supreme Arbitration Court of Ukraine on review of decisions and resolutions, the claim is satisfied, the decision of the state tax authorities is nullified in connection with the wrong application of regulations of the current legislation of Ukraine.
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