As the materials of the case, in 2014 Mashukov “no due diligence was engaged in business relations with partners-organizations”, which led to the wrong calculation of the tax deductions. The total debt of IP to the Treasury exceeded 43 million rubles, but Ilya Mashukov appealed this decision through the courts. In relation mashukova five times placed and cancelled the order on institution of criminal proceedings for tax evasion. The latter was dismissed for Statute of limitations.
in Parallel, the tax authorities attempted to recover from the owner the back taxes, penalties and fines, but also without success, so in 2016 they made the decision on the recognition of arrears to be uncollectible and written off. But then the case has entered the prosecution, which, with reference to article 1064 of the civil code “General grounds of responsibility for causing harm” has directed the claim about collecting of a material damage caused to the budget system of the Russian Federation. And this time the court came to the conclusion that the termination of criminal proceedings and the write-off of arrears does not indicate the absence of losses. The definition of Judicial Board on civil cases VS the Russian Federation with the conclusion of recovery from mashukova material damage in the amount of the arrears is presented in the letter of the FTS of Russia as a judicial act with the orienting legal position.
the Last point in this complex trial set of KS. The determining factor was the principle of maintaining confidence in law and state action that “stems from the constitutional principles of legal equality and justice in a democratic state.”
parties to the respective legal relations must have the ability to anticipate the consequences of their behavior and be confident in the immutability of their officially recognized status,” recalled the constitutional court on a number of its decisions.
For Elijah mashukova this means that the decision of the tax authority, which once admitted the arrears written off, cannot be revised.
– Paragraph 1 of article 15 and article 1064 of the civil code do not involve the collection from individuals of cash in the amount of arrears of tax under the claim about compensation of the harm caused by tax evasion if these arrears are legally deemed to be uncollectible due to the behavior of the tax authorities, said the COP.
the Case of Ilya mashukova subject to revision.