THE MOMENT OF OCCURRENCE OF BUDGET DEBT FOR REIMBURSEMENT OF VALUE ADDED TAX IN THE PROCEDURE OF JUDICIAL APPEAL

Abstract

The article analyzes the problematic issues related to the implementation of budget reimbursement of value added tax. Special attention is paid to the mechanism for agreeing the relevant amounts, which depends on many factors and, in particular, the results of the tax audit of the existence of legal grounds for returning the budget compensation to the payer.

The concept of "judicial appeal" in the case of a tax notice-decision on the refusal to grant a budget refund is disclosed, and it is clarified when exactly the controlling body is obliged to take actions to return the amount of tax declared for refund, if the administrative case is decided in favor of the payer.

The thesis, according to which the initiation of a cassation review of the specified case automatically continues the court appeal procedure and indicates the inconsistency of the budget compensation, and therefore relieves the supervisory body of the obligation to take the necessary measures to implement the budget compensation, has been refuted.

The moment of occurrence of the budget arrears for reimbursement of value added tax has been established and the temporal limits of calculating compensation for its late payment have been determined.

Based on the analysis of the norms of the current tax legislation and actual court practice in disputes of this category, it has been proven that unreimbursed mounts of value added tax acquire the status of budget debt only after the agreement of the tax amounts declared for refund, and the right of the payer to demand the collection of a penalty from the state budget for the amount of untimely reimbursed budget debt is limited to the date of its full repayment and the terms of appeal to the court.