On the recognition of illegal inaction, which led to her being brought to administrative responsibility

No. 6001-22-00-6ap/1536 dated 02/21/2023.

The plaintiff: IP "Z"

Respondent: Russian State Institution "State Revenue Administration for the city of Uralsk of the Department of State Revenue for the West Kazakhstan region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan"

The subject of the dispute: the recognition of illegal inaction, which led to her being brought to administrative responsibility under the fifth part of Article 275 of the Administrative Code

Review of the plaintiff's cassation complaint PLOT:

The subject of the appeal is the inaction of the Department for the late bringing of the plaintiff to administrative responsibility under part five of Article 275 of the Administrative Code, which led to the imposition of an administrative penalty for turnover during the period of non-registration as a value-added tax payer by Resolution No. 006978 dated February 10, 2022.

Judicial acts:

1st instance: the claim was denied.

Appeal: the decision remains unchanged.

Cassation: judicial acts are cancelled, the claim is returned.

Conclusions:

The plaintiff's claim does not follow from public law relations.

Due to the requirements of subparagraph 2) of part seven of Article 3 of the CPC, cases whose procedure is provided for by the legislation of the Republic of Kazakhstan on administrative offenses are not subject to consideration.

The plaintiff's arguments on bringing or not bringing to administrative responsibility, on the amount of the fine and the grounds for reducing or excluding them, and on the expiration of the limitation period for bringing to administrative responsibility are subject to investigation exclusively within the framework of the consideration of an administrative offense case.

In accordance with subparagraph 11) of the second part of Article 138 of the CPC, the court issues a ruling on the return of the claim if the case is not subject to consideration in administrative proceedings.

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