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INFORMATION LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of October 10, 2013 No. 1385/12/13-13

To chairmen of Appeal administrative courts

Due to the origin in court practice of the questions connected with collection from subjects of managing of debt on budget advances based on item 4 of part one of article 32 of the Law of Ukraine "About judicial system and the status of judges" the Supreme administrative court of Ukraine considers necessary to report the following.

By Item 1 of subsection 10 of the Section XX of the Tax code of Ukraine it is determined that repayment of arrears of the subject of managing to the state (The Autonomous Republic of Crimea or territorial society of the city) on the loan (loan) attracted by the state (The Autonomous Republic of Crimea or territorial society of the city) or under the state (local) guarantee and also on the credit from the budget (including payment for use of such credits (loans) and penalty fee it is performed according to the procedure, determined by Chapter 9 of the Section II of this Code.

This Chapter regulates questions of repayment of tax debt of the taxpayer.

According to stated the considered regulations though do not turn debt of subjects of managing to the state into kind of monetary commitments on taxes, but determine that such debt is repaid in identical with tax long procedure.

The legal relationship arising in case of repayment of tax debt are public.

At the same time bodies of collection are bodies of the income and charges, when taking measures, directed to repayment of the corresponding debt, affect accomplishment of the powers of authority on repayment of tax debt determined by the Tax code of Ukraine.

The claims directed to repayment of tax debt are subject to consideration by administrative courts based on Item 5 parts two of article 17 of the Code of administrative legal proceedings of Ukraine.

Considering identity of procedure for repayment of tax debt and repayment of arrears of the subject of managing to the state (The Autonomous Republic of Crimea or territorial society of the city) on the loan (loan) attracted by the state (The Autonomous Republic of Crimea or territorial society of the city) or under the state (local) guarantee and also on the credit from the budget (including payment for use of such credits (loans) and penalty fee), cases on actions of debt before the state, Ukraine specified in Transitional provisions in the Tax code, belong to jurisdiction of administrative courts.

Besides, according to Item of 1 part two of article 17 of the Code of administrative legal proceedings of Ukraine jurisdiction of administrative courts extends to disputes of physical persons or legal entities with the subject of powers of authority on appeal of its decisions, actions or failure to act. Specified concerns as well put, appeal subject in which are decisions, action or failure to act of bodies of the income and charges accepted (made) in connection with debt repayment before the state, Ukraine specified in Transitional provisions in the Tax code (in particular, disputes on legitimacy of the tax claims sent to debtors in case of repayment of the corresponding debt).

This letter we suggest to inform judges of district and Appeal administrative courts for accounting when implementing justice.

Vice-chairman of court     

D. Lipsky


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