of June 3, 2015 No. 01-06/904/15
Economic courts of Ukraine
About modification and amendments in Items 8, 12 Information letters of the Supreme Economic Court of Ukraine of 28.03.2013 No. 01-06/606/2013 "About the Law of Ukraine "About recovery of solvency of the debtor or recognition by his bankrupt" (in edition of the Law of Ukraine of 22:12. 2011 No. 4212-VI)"
Due to the origin in court practice of questions on application of the Law of Ukraine "About recovery of solvency of the debtor or recognition by his bankrupt" (in edition of the Law of Ukraine of 22.12.2011 No. 4212-VI) the Supreme Economic Court of Ukraine considers necessary to make the following changes and additions to Items 8, 12 Information letters of the Supreme Economic Court of Ukraine of 28.03.2013 No. 01-06/606/2013 "About the Law of Ukraine "About recovery of solvency of the debtor or recognition by his bankrupt" (in edition of the Law of Ukraine of 22.12.2011 No. 4212-VI)":
1. Add Item 8 with the paragraph third the following content:
"As for indisputability of monetary claims of the initiating creditor of body of the income and charges, considering that collection from accounts of the debtor - the legal entity of money on account of repayment of tax debt is performed in accordance with the terms and the procedure determined by the Tax code of Ukraine, but not the Law of Ukraine "About enforcement proceeding" proofs of their confirmation are the judgment about money recovery on account of repayment of tax debt which took legal effect, the collected orders for recovery by enforcement of means in budget receipt on account of repayment of tax debt and the proof of acceptance of adequate measures on receipt of debt on the procedure provided by the tax code of Ukraine".
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