Court supported position of the State Tax Service regarding the tax debt collection in the amount of almost 44.7 million UAH

Press service of the State Tax Service of Ukraine, published 09 November 2022 at 11:16 Chapter: News

Sumy District Administrative Court supported position of Main Directorate of the State Tax Service in Sumy region in case № 480/706/22 on the tax debt collection in the amount of 44.7 million UAH.

Court, based on the case consideration results, came to the conclusion that agreed amount of monetary liability from the personal income tax, military levy, corporate income tax, value added tax, real estate other than land tax, land tax of legal entities, environmental tax paid for emissions of polluting substances into the atmosphere by stationary sources of pollution, income from waste disposal in specially designated places or objects, environmental tax paid for emissions of carbon dioxide into the atmosphere by stationary sources of pollution, independently declared by the payer and determined by the controlling body, acquired the tax debt status. Amount of this debt is confirmed by evidence available in the case file. Taking into account submission of tax claim by the plaintiff and lack of evidence of the defendant's voluntary payment of the specified amount of debt, the court decided that claims the tax debt collection from the defendant are justified and subject to satisfaction.

By decision of Sumy District Administrative Court as of 28.09.2022 in case № 480/706/22 the administrative claim of Main Directorate of the State Tax Service in Sumy region for the tax debt collection in the amount of 44.7 million UAH was satisfied.