The tax have deprived of money
the Company it was possible block the account of tax inspection
the Company could not zachest an overpayment on account of back taxes repayment, but has achieved that accounts of tax inspection have been blocked. It is a rare occurence - recently tax departments try to execute decisions of the courts voluntary, lawyers speak.
Personal account IFNS ¹2 across Moscow has been blocked yesterday. It has been made within the limits of execution of the decision of the Moscow arbitration which has recognised actions of inspection on carrying out of offset of overpaid taxes on account of repayment of debts faktoringovoj of the company “ evrokommerts “ the illegal. The court has obliged to return an overpayment on the settlement account.
In FNS have explained that the personal account has been blocked in connection with a presentation “ evrokommertsom “ the court order. “ The arbitration court of Moscow passes the decision not about blocking of the account of inspection, and about a recognition wrongful inspection actions on carrying out of offset of an overpayment on account of repayment of available debts under taxes of the tax bearer who is in procedure of bankruptcy “ - explain in the tax. According to article 242 positions. 3 Budgetary codes personal account closing are meant by stay of operations on an expenditure of the budgetary funds intended for current needs of inspection.
Stay of operations under the account of tax inspection - a case rare, recently judgements tax departments are executed voluntary, the senior partner " makes comments; Pepeljaev Groups “ Rustem Ahmetshin. “ And court enforcement officers - executors usually do not hasten to force tax inspections to execution of judicial certificates “ - he speaks.
Someone from FNS “ has decided to revive old customs “ Partner Goltsblat BLP Evgenie Timofeev assumes. “ for tax specialists there is article 315 UK which provides punishment up to imprisonment till two years for malicious default by representatives of the power and state employees of the judgements which have entered validity “ - he underlines. Rigid actions in relation to inspection can testify that the tax bearer tried to receive time and again the sum of a tax overpayment already after the judicial certificate.
In this situation speech does not go about account blocking, the partner jurkompanii " notices; the Tax specialist “ the Novel Terekhin. Dispute has arisen concerning that the tax bearer having debts before creditors, had an overpayment under the tax. Hence, at “ evrokommertsa “ there was a debt receivable in the form of the sum overpaid in favour of the budget. “ Accordingly, for this sum of an overpayment it had property rights on which the court can turn collecting within the limits of manufacture under civil suits or business about bankruptcy, - the lawyer explains. - but the problem that this overpayment has not been returned the tax bearer, and is in treasury “. In this case the tax department should return money. Therefore the arbitration court has seized this sum which is on the personal account of the tax.
In April, 2009 IFNS ¹2 across Moscow already appeared in news reports because accusation in reception of a bribe at a rate of 500 euros in exchange for the promise not to block operation under company accounts - the tax bearer has been brought to its chief Zoe Danilchuk.