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of November 5, 2001 No. 3/116

About recognition invalid solutions on application and collection of financial sanctions, the additionally accrued amounts of taxes, charges for violations of the tax legislation

The Supreme Economic Court of Ukraine as a part of board of judges: Gander M.B. (chairman), Chupruna V. D., the Shepherd V.V., having considered the writ of appeal of the state tax authorities in Poltava about check in cassation procedure for the decision of economic court of Poltava region of 21.08.2001 in case N3/116 on the claim of Expol — 2000 limited liability company in the state tax authorities in Poltava on recognition invalid decisions,


29.05.2001, based on the act of 24.05.2001. "About results of check of correctness of calculation and timeliness of budget contribution of the income tax amounts from citizens and tax on owners of vehicles "OSOO Expol - 2000" from 04.10.99 for 01.04.2001", the state tax authorities in Poltava made the decision of N792/23-1/30601245/7009/23-139 "About Application and Collection of Financial Sanctions, the Additionally Accrued Amounts of Taxes, Charges for Violation of the Tax Legislation".

16.07.2001 of OSOO Expol - 2000" the invalidation action of the specified decision regarding additional accrual of profitable tax on citizens in the amount of 450 UAH and charge on this fact of financial sanctions in the amount of 900 UAH is submitted.

Decision of economic court (judge Bunyakina G. I.) of 21.08.2001 the claim is satisfied.

28.09.2001 the state tax authorities make the writ of appeal in which it claims that the court in case of decision making broke regulations of the substantive right, and asks to cancel the decision and to leave the claim without consideration.

Board of judges, having studied case papers and having analyzed correctness of application by court of regulations of the material and procedural legislation in case of acceptance of the disputed court resolution, comes to conclusion about groundlessness of the writ of appeal.

The instruction about the income tax from citizens approved by the order of State Tax Administration of Ukraine also underlines that the companies, organizations, the organizations and physical persons - subjects of business activity who pay citizens with the permanent place of residence in Ukraine means from realization of the goods belonging to these citizens shall not later than 30 days after payment send to tax authorities in their place of residence the reference ф. N

2. Means from sales of goods (revenue) are not assessed with tax in payment sources (the paragraph the fourth subitem 14.1. 1).

Thus, the court legally came to conclusion that the company did not owe hold from the amount paid to the citizen the income tax as the debt of payment of such tax by results of accounting year is directly assigned by the legislation to the citizen.

Being guided by Articles 111-5, 111-7, 111-9 - 111-11 Economic Procedure Codes of Ukraine, the Supreme Economic Court of Ukraine


1. In Poltava to refuse satisfaction of the writ of appeal of the state tax authorities.

2. The decision of economic court of Poltava region of 21.08.2001 to leave without changes.


Chief judge

M. B. Gusak


V. D. Chuprun


 V. V. Chaban

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