The law provides for the possibility to recognize in court the tax debts as irrecoverable if the inspection did not collect them for a three-year period. However, in practice courts often have doubts as who can apply with the corresponding request: only the tax itself or the citizen also has such right. The Supreme Court explained this controversial issue and noted what the main circumstance should be established by the courts in order to recognize the debt as hopeless.
In 2016, the taxpayer applied to the Golovinskiy District Court of Moscow to declare all her tax debts hopeless (case No. 02a-2987/2016). This is the debt of the plaintiff for transport tax and property tax for 2008-2012. She explained that the inspection lost the opportunity to recover from its arrears, since the three-year limitation period has already expired. Judge Natalia Bulycheva denied the claim, citing the fact that the applicant could pay off the controversial debt by selling his property. Moreover, only the tax inspection can ask for recognition of such a debt, the taxpayer has no such right, the court concluded. The Moscow City Court left the decision of the first instance unchanged.
The CEO of the National Law Company "Mitra" Yury Mirzoev commented on the current situation. He is surprised that the lower courts refused the applicant. According to him, such lawsuits are now readily satisfied, at least in arbitration courts. The lawyer gives an example from his practice: in case No. A20-3403 / 2014, the Arbitration Court of the Kabardino-Balkaria Republic deleted the record about the debt of Kabbalkenergo for the amount of about 30 million rubles.
Materials were taken from “Pravo.ru”
