3.4-3.4 Task 3 KSAEL arbitration process.

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Uploaded: 16.01.2013
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Objective 3
UMNS Russian Federation on taxes and levies applied to the Arbitration Court of Khabarovsk Krai, a statement on recovery with "incentive" tax arrears. In a statement, it was stated: Tax Inspectorate appeals to the arbitration court in accordance with Part 3 of Article 35 of the Russian Constitution, "No one shall be deprived of his possessions except by court order."
Arbitration Court, adopted a statement dismissed the case, citing the fact that in accordance with Article 46 of the Tax Code collection of tax arrears is carried out without recourse to the procedure and requirement of arbitration courts without jurisdiction under any circumstances.
What is your opinion? Are the requirements for the recovery of arrears and penalties on taxes from legal entities considered in court?

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