The Inspectorate
Court of First Instance did not take into account that written objections to the act number 38 of 11/17/2009, the plaintiffs were not presented. The plaintiff did not exercise the right to submission of objections to the arguments set forth in the complaint to decision 40 of 21.12.2009, in UFNS Russia’s Perm region, which could be considered and taken into account when making the decision. Thus, SHPK Rise incurred losses due to inaction, expressed reluctance to exercise the rights granted to it by the tax legislation, ie not taken all reasonable SHPK Sunrise measures to prevent (reduce) losses. Omission of the person not to exercise the rights provided by law, suggests that the decision taken by the taxpayer do not decide on the objections to the act and declaration of the presence of mitigating circumstances can lead to negative consequences of the Respondent. UFNS Russia’s Perm region reduced the penalty assigned to the decision of the Inspectorate in half.
Circumstance in order to reduce the penalty was submission to the appeal copies of credit agreements in connection with which UFNS Russia’s Perm region has taken into account socially meaningful activities of the taxpayer. Center For Responsible Lending is actively involved in the matter. In these treaties do not Inspectorate seemed, therefore, the Inspectorate had no basis to reduce the penalty in relation to Article 112 of the Tax Code, without the additional documents as conduct socially relevant activities in this article is not a circumstance mitigating risk. In accordance with the foregoing, the appeal SHPK “Sunrise” was satisfied in part without fault of the Inspectorate. Consequently, there is no causal link between the actions of the defendant and arising from SHPK Sunrise losses. The Inspectorate considers that the absence of such evidence as set wrongfulness of the conduct of the Respondent who caused the fault injury, causal link between the violations and damages arising deprive taxpayers of their right to compensation. 2.
The Inspectorate believes that the Court’s conclusion that the size of losses incurred independent of the size claims paid, is not based on correct application of substantive law. From the contents of an appeal to Russia for Perm UFNS edge that plaintiff had requested to cancel the decision of the Inspectorate 40 of 21.12.2010 year. The decision of Russia UFNS the Perm Region of 24.03.2010g 18-23/101. complaint was granted in part, complaints, arguments, pointing to the correct calculation of income tax, not substantiated.
