The constitutional court (CC) declared invalid the claim recovery of individuals sums of compensation of harm to the budget from tax evasion, if the previous debt was written off by the tax authorities as hopeless. According to lawyers, the decision of the COP may change the approach of the courts on the disputes arising due to errors of government, when taxes are collected already by norms of Tax and Civil code, as compensation to the budget of the harm.KS published on Friday a resolution about the verification of constitutionality of provisions of the Civil code (CC) on the General basis of liability for damages (clause 1, article 15 and article 1064 GK). The occasion was the naked entrepreneur from the Republic of Khakassia Ilya mashukova with law enforcement agencies and tax authorities. For 2011-2013, the tax Inspectorate assessed that the businessman involved in coal transportation, VAT in the amount of 37.5 million rubles.— the deductions that he claimed were found to be unsubstantiated. The result of judicial confrontations with the tax authorities in may 2016 was the recognition of arrears as a bad debt, and the accrued amount was written off. However, in September 2016 the claim about collecting of the damage to the budget Ledger already filed by the Prosecutor of Abakan. In the end many trials the amount of $ 37.5 million was levied by the court.The COP decided that the decision in respect of the applicant subject to revision. The court indicated that employers should not be responsible for omissions of the tax authorities, which act in the interests of the state Treasury. The write-off of arrears is the final phase of the liberation from the tax duties. They themselves challenged the rules of the civil code, the court considered constitutional because they do not involve the collection of written-off arrears for indemnification to the budget.According to a source “” in FNS, in fact, the COP established the impossibility of recovery in a civil action through the mechanism of indemnification amounts for which there is a decision on the recognition to be uncollectible. “This is a logical and understandable position,”— said the source “Kommersant”.According to the head of the group of criminal-legal protection of tax crimes Bryan Cave Leighton Paisner Alexandra Erasova, the practice of collecting taxes through the mechanism of compensation of harm from the tax crime is quite common. “The era of personal responsibility of management and owners of the business for the tax debts of the companies. In 2014-2015 appeared judicial acts of the Supreme court in two such cases, which recognized the possibility of collection of unpaid taxes by companies with the guilty individuals, and then practice the presentation of such claims began to grow rapidly, and in most cases, the tax authorities successfully collect individuals taxes that had to pay the company”,— says the expert. The decision of the COP he had it right �� a legal point of view, since the claims for recovery of damages from tax crimes “it is impossible to eliminate the flaws of the tax authorities, which are unable to recover arrears in the administrative order.”Attorney tax resolution practice IEF PKF Paul Zelenovod also believes that this decision of the constitutional court will change the approach of the courts in disputes due to mistakes by the tax authorities, which led to the recovery of the arrears from taxpayers outside of the Tax code (NK) arose on General grounds the application of article 15 and article 1064 of the civil code, that is, the losses caused to the budget. “However, it is pointed directly at the COP to release the taxpayer from such liability (as happened in the case of Ilya mashukova) you will need the following two conditions: the behavior of the competent authorities that led to the uncollectibility within NC (in this case — pass the Statute of limitations), and this penalty should not be related to illegal acts of the taxpayer”,— said “Kommersant” Paul Zelenovod. According to him, until such proceedings a bit — a few dozen in the country, “but in connection with kovid-history, their number can grow to order.” “As for quarantine inspections were suspended collection of the arrears, after the lifting of all restrictions can play the human factor, and the tax inspectors who think the terms can make mistakes”. In addition, disputes may begin for the calculation of time limits because of the quarantine measures, adds Paul Zelenovod.Tatyana Grishina
