LETTER OF THE STATE TAX SERVICE OF UKRAINE

of March 6, 2012 No. 4240/6/15-1415

About consultation provision

The State Tax Service of Ukraine considered the letter concerning application of separate regulations of the Tax code of Ukraine and reports.

Violation of the obligation is its failure to carry out or accomplishment with violation of the conditions determined by contents of the obligation (inadequate accomplishment) (Art. 610 of the Civil code of Ukraine (further - the Code)).

The debtor who did not start accomplishment of the obligation or did not execute it in time established by the agreement or the law is considered such which delayed the obligation (Art. 612 of the Code).

Along with it according to Art. 225 of the Economic code of Ukraine join in structure of losses which are subject to compensation by person which allowed economic offense: the cost of the lost, damaged or destroyed property determined according to requirements of the legislation; additional expenses (the penalties paid to other subjects, the cost of extra works, in addition spent materials and so forth) suffered by the party which suffered losses as a result of violation of the obligation by the second party, and uncollected profit (the lost benefit) to which the party which suffered losses had the right to calculate in case of proper accomplishment of the obligation by the second party.

The obligation of proof of the size of the loss caused by it violation of the obligation is assigned to the party which requires indemnification according to Art. 623 of the Code.

Thus, in the absence of at least one of elements of structure of tort, namely: delinquent behavior, losses, causal relationship between delinquent behavior of the debtor and losses, fault and the corresponding proofs to committed structure of offense responsibility does not come in this connection expenses on payment of these losses are such which are not connected with economic activity of the company and respectively are not subject to inclusion in structure of expenses of the company.

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