Vinnytsia administrative court of appeal (WAAS) satisfied the claim of the owner of the motor vehicle in the hijacking, the regional tax Inspectorate of the SFS on the recognition illegal and cancellation of tax notices-decisions on payment of vehicle tax, the press service of the court.
The message explained that the tax office has identified to the plaintiff the amount of tax liability on transport tax in the amount of 25 thousand UAH. At the same time, the court found that the plaintiff car registered in 2012, but as of 2015, according to the reference of traffic police, it is stolen.
«The court has determined that the provisions of the Tax code of Ukraine theoretically allow us to conclude that the obligation for payment of vehicle tax whether the car is stolen or not. To such conclusion can be drawn due to the fact that the duty to pay tax directly related to the fact of registration of the vehicle for the physical /juridical persons», — stated in the message.
At the same time, note in a press-service of the WAAS, such a literal interpretation by the tax authority and the court of first instance of the article of TC in isolation from the other requirements of the law contrary to the Constitution, the General regulations of the Tax code.
«The duty of the owner to pay property tax in line with the opportunity to own, use and dispose of such property. It should also be emphasized that because the vehicle is stolen the owner is deprived of the possibility to remove the car from the account and to provide the division of GAI the car and license plates on it», — stated in the message.
Thus, the court came to the conclusion that in case of theft of a car from its owner are terminated and the commitment to maintenance of the property (including payment of vehicle tax) until his return.
We will remind, the Tax code of Ukraine in 2015 was extended with a new transport tax on luxury cars in the amount of 25 thousand UAH per year, which is levied on vehicles with engines over 3 liters and not older than five years. Experts said that thus fall under the taxation and cars that do not belong to luxury, while many cars in the premium segment have engines less than 3 liters.
At the same time in the current year changes in NC this tax is levied on cars costing more than 750 times the minimum wage (in 2016 – more than 1.03 million USD) and five years of age.
At the same time, tax collection is suspended in case of theft of the vehicle (to return it to its owner).
The court allowed the owner of the car ugarnogo not pay vehicle tax 02.02.2016