During the summer of 2004 in the course of 30 trials (2009)

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Uploaded: 05.11.2010
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Objective 1

During the summer of 2004 in the course of 30 hearings to consider complaints to the power supply companies municipal institutions and local authorities MO "Bisertsky region" Sverdlovsk region to recover the debt of past years was signed on 30 settlement agreements totaling $ 18 million. Rubles. The budget of the municipality "Bisertsky area" does not provide for the repayment of debts of previous years.
Is it legal to enter into such global agreements? Did the right of the court to approve such an agreement?

Task 2

MO "Ustinskov region" Sverdlovsk region opened a budget account at a branch of the bank "Granit" (Pervouralsk). Federal Treasury Department for the Sverdlovsk region seized indisputably funds deposited in the account, and issued a warning to the head of the municipality "Ustinskov area" and the improper execution of the budgetary process.
These actions and the prevention appealed to the Arbitration Court of the Sverdlovsk region. The statement pointed out that the budget post in the Bank of Russia was not possible, as there is none on the territory of the municipality "Ustinskov area."
Whether there was a violation of the budget legislation? What is the procedure for the selection of a credit institution to accommodate the budget?

Objective 3

Prosecutor Upper Iset Yekaterinburg district pursuant to Art. 45 Code of Civil Procedure of the Russian Federation appealed to the Upper Iset district court with a claim in the interests of the municipality "City of Ekaterinburg" in the face of budgetary and financial management to the citizens of Yekaterinburg AV Piskunov for the recovery of arrears of tax on personal property. Filing a claim the prosecutor explained that the failure of the local tax is detrimental to the municipality "Yekaterinburg City" because it leads to a decrease in revenues of the local budget. Citizen AV Piskunov claim is not admitted, noting that the prosecutor has no right to assert such claims.
Who is entitled to file claims for the recovery of arrears on individuals? What is the procedure for recovery of arrears on individuals? Could the prosecutor to apply to the court for the benefit of particular municipality, through its financial authority?

Task 4

The tax authority Serov January 15, 2003 filed a claim of "Serovprodtorg" on the payment of arrears of income tax and value added tax for 1995-1999. and penalties for the whole period the total amount of 500 mln. rubles.
The request has not been allocated the amount and term of payment of the tax for a specific period. The deadline for voluntary repayment of arrears and penalties set January 31, 2003 this requirement with the same total amount of arrears and penalties already declared in 2000, but notes that period to calculate the fines. No action to recover arrears from the tax from 2000 to 2002, the tax authority has not been taken. August 30, 2003 the tax authorities appealed to the Serov Arbitration court for the recovery of arrears and to penalties.
What is the order of execution of demands for payment of the tax? Is there a statute of limitations on disputes concerning the recovery of tax arrears and penalties? If so, what legal regulations they are defined and whether they can be restored in case of missing? It allowed to re-claim on payment of taxes (penalties)? Does the plot admitted irregularities in the task requirements and with his direction?

Objective 5

In connection with the tax arrears of the profit for 2002 in the amount of 300 thousand. Rub. in order to ensure the fulfillment of tax obligations on all the property of "cotton processing plant" was imposed a full arrest. The cost of fixed production assets on the balance sheet for the last reporting period amounted to 1.5 mln. Rubles. "Plant for processing of cotton," appealed to the court ruling on t

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