For features of attorneys activity that are not economic
Analitics and judicial practice -
With the participation of legal subdivision of the State Tax Administration in Kiev, Kyiv achieved positive results in a case initiated by the Bar Association to recognize the illegal decision and commitment of the defendant to take certain actions.
Higher administrative court of Ukraine satisfied cassation of STI, overturned the previous court instances and denied the claim, noting the following.
Law firm appealed to the tax authorities with a statement of his transfer to the simplified taxation at 10 percent and issuance of certificate of single tax payment for the appropriate rate.
The decision of the State Tax Inspectorate plaintiff refused to satisfy the specified application.
Charter claimant states that it is a voluntary professional association of attorneys whose purpose is to protect the rights, freedoms and legitimate interests represent the citizens of Ukraine, foreign citizens, stateless persons and legal entities, providing other legal assistance. The main purpose of the plaintiff is to meet the demand for qualified legal assistance, the legal profession.
According to the Higher Qualification Commission provided advocacy at the Cabinet of Ministers of Ukraine explanation on overlapping of legal and business activities, advocacy is not a business, particularly entrepreneurial in the sense of Article 3 of the Commercial Code of Ukraine, and the lawyer is not an entity which carries on business.
Based on the above, the court of cassation concludes that plaintiff is not a business entity, and therefore not subject to the Decree of President of Ukraine "About the simplified system of taxation, accounting and reporting for small business, in communications connection with which a claim must be denied.
February 3, 2011 | Press-service STA in Ukraine according to the Legal Department