THERE IS NO PRE-DETERMINED FORCE FOR TAX DECISIONS

THERE IS NO PRE-DETERMINED FORCE FOR TAX DECISIONS

THERE IS NO PRE-DETERMINED FORCE FOR TAX DECISIONS
The Federal Tax Service applied to the court for inclusion of the claim in the debtor's register (case no. A40-80625/23).

Recognizing the claim of the Federal Tax Service as justified and subject to inclusion in the register of creditors' claims, the courts proceeded from the fact that the debtor's debt was incurred due to non-payment of personal income tax and transport tax, in support of which sufficient evidence was provided in the case, including claims for payment of taxes, fees, penalties, fines, interest, decisions, decisions on payment taxes, fees, insurance premiums, penalties, fines, interest, and other documents. The Federal Tax Service applied compulsory debt collection measures. 

The cassation sent the dispute for reconsideration, since the objections of the interim manager indicated that the statute of limitations had been missed. Rejecting the petition filed by the company for additional evidence, the Court of Appeal proceeded from the fact that the appellant (debtor) had not confirmed the existence of legally significant obstacles to the commission of the specified procedural action in the court of first instance. 

The decisions of the tax authority have no pre-determined force, and are subject to evaluation in conjunction with other evidence. The courts did not investigate these circumstances, and considered the application legitimate solely on the basis of the submitted claim.


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24.06.2025