Головна Analytics and judicial practice Judicial practice As features of the moratorium on satisfaction of creditors
As features of the moratorium on satisfaction of creditors
Analitics and judicial practice - Judicial practice

With the participation of the legal division of the Specialized State Tax Inspection for dealing with large taxpayers in Zaporizhzhya achieved positive results in a case initiated by one of the closed joint stock companies to cancel the corresponding tax to decisions.

Higher administrative court of Ukraine satisfied cassation of Specialized STI, overturned the previous court instances, noting the following.

Moratorium on satisfaction of creditors, entered simultaneously with the petition in bankruptcy, applies only to meet the demands of competitive lenders. Current claims of creditors as the debtor is in the public legal regime for the recognition of the debtor bankrupt. The current commitments under the general rules assessed the penalty (fine), apply other sanctions for failure or improper performance of monetary obligations and obligations to pay taxes and duties (mandatory payments).

Therefore, punitive sanctions, the measures in the event of failure of these obligations and enforcement on the grounds of executive documents of funds for their implementation and penalties based on law.

So, as violations of fiscal discipline, which served as the basis for crediting additional amounts the plaintiff disputed tax liabilities, occurring after the moratorium, the penalty due to the fact of such offenses must be recognized legally justified.

6 January 2011 | Press-service STA in Ukraine according to the Legal Department
http://www.sta.gov.ua