of November 21, 2002 No. 2-7/2230-2002
About application of administrative detention of assets of the taxpayer
The claimant of the agricultural production cooperative (APC) "C" appealed with the claim to court for recognition invalid decisions of Dzhankoysky OGNI of the Autonomous Republic of Crimea of 28.11.2001 of N1 about application of administrative detention of assets of the taxpayer.
By the decision of economic court of the Autonomous Republic of Crimea of April 9 - 16, 2002 on case N2-7/2230-2002 in satisfaction of the claim of APO S it was refused.
The decision of economic court of the Autonomous Republic of Crimea of April 9 - 16, 2002 on case N2-7/2230-2002 was left by the resolution of the Sevastopol AGS of July 17, 2002 in case N2-7/2230-2002 without changes.
In the writ of appeal the claimant - APO Izumrudny asks to cancel the decision of economic court of the Autonomous Republic of Crimea of April 9 - 16, 2002 and the resolution of the Sevastopol AGS of July 17, 2002 completely as they are accepted with the wrong application of regulations of the substantive right which regulate questions of the tax legislation.
In response on the writ of appeal the defendant asks to leave the claim without satisfaction, and the appealed decision and the resolution without changes, referring to the fact that the conclusions of court meet the requirements of the current legislation.
Having heard the report of the judge, explanation of the representative of Dzhankoysky OGNI of the Autonomous Republic of Crimea, having checked case papers and having discussed arguments of the writ of appeal, the board of judges came to conclusion that the writ of appeal is not subject to satisfaction on such bases.
At first, based on the approved National schedule of conducting documentary checks of SPD in Dzhankoysky OGNI for 2001 documentary check of the claimant was planned for September, 2001, but APO S on the message of the Dzhankoy OGNI of 22.08.2001 since September 3, 2001 reported about scheduled documentary inspection that core activity of the company is cultivation and conversion of grapes and that all management personnel including accounts department, are involved on harvesting. Therefore scheduled documentary inspection of the claimant was postponed for November, 2001 that N190/23-102/2 about changes in the National scheduled plan of conducting documentary checks of SPD is confirmed by the letter of GNA in the Autonomous Republic of Crimea of 08.11.2001 and is based on item 6 of the Procedure for coordination of the conducting scheduled exit inspections of financial and economic activities of subjects of business activity by monitoring bodies approved by the resolution KMU of 29.01.99 N112.
On November 27, 2001 officials of the Dzhankoy OGNI were not allowed to conducting documentary check of the claimant about what witnesses the act of 27.11.2001.
On November 28, 2001 the chief of the Dzhankoy OGNI of the Autonomous Republic of Crimea passes the decision N 1, according to which complete administrative detention of assets of the taxpayer - APO S is applied.
The basis for application of administrative detention of assets is the refusal of the claimant of conducting documentary check in the presence of legal causes for its carrying out and for the purpose of possibility of repayment of tax debt.
Thus, one of the bases, possible for application of administrative detention, the refusal of conducting documentary check in the presence of legal causes for its carrying out is irrespective of, the taxpayer has tax debt to budgets and the state trust funds or not.
The resolution of the Trial Court on case is left by the resolution of the Sevastopol AGS of July 17, 2002 without changes on the same circumstances.
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