Court decision enforced – tax invoices registered

Complainee:  The State Tax Service (STS)
Complaint in brief: An enterprise approached the BOC, since the STS did not enforce the court decision on tax invoices registration. The court found the tax authority’s actions illegal and ruled to charge court fees on the case in favour of the complainant. However, the tax service did not comply with the court decision, which had come into force. Faced with inaction of the tax authority, the company asked the BOC to launch its own investigation.
Actions taken: The investigator examined the case file and found the complaint substantiated. The BOC recommended that the State Tax Service enforce the court decision and register tax invoices. In a letter to the tax service, the Council reminded that according to the Law “On the Judiciary and the Status of Judges”, a court decision that had entered into force was binding on all public authorities. Intentional court decision non-enforcement or obstruction of its enforcement is a criminal offense.
Result achieved: The STS registered tax invoices. The case was closed.