Recognition of the existence of a relationship between the parties to Contractual obligations
No.6001-23-00-6ap/569 dated 17.10.2023
Plaintiff: T LLP
Respondent: RSU "Department of State Revenue 1", RSU "Department of State Revenue 2" and RSU "Committee of State Revenue of the Ministry of Finance of the Republic of Kazakhstan"
The subject of the dispute: the recognition of the existence of a relationship between the Partnership and the Company under a long-term lease agreement dated April 30, 2014 and the absence of a relationship for the sale of equipment for its entire value, a review of the plaintiff's cassation appeal
PLOT: On April 30, 2014, an equipment lease agreement was concluded between the plaintiff and JSC "K" with subsequent purchase. On July 25, 2018, DGD 1 specialists conducted an audit in the Partnership on the correctness of the calculation and timely payment of taxes and other mandatory payments to the budget for the period from February 11, 2014 to December 31, 2018. Based on the results of the audit, a documentary tax audit report was drawn up, according to which the amounts of VAT on mutual settlements with the Company were excluded from the offset of the F.300 declaration for the 2nd quarter of 2014. On July 25, 2018, the Partnership received a notification of the results of the tax audit in the amount of 133,503,019.73 tenge.
Judicial acts:
1st instance: the claim is returned.
Appeal: the definition remains unchanged.
Cassation: judicial acts were annulled with the referral of the administrative case to the court of first instance for consideration on the merits.
Conclusions: The Partnership filed a claim for recognition of the existence of relations with the Company under a long-term lease agreement, which was returned as not subject to consideration in administrative proceedings.
It follows from the content of the claim that the plaintiff's claims are actually aimed at illegal actions (inaction). DGD 2, which does not carry out the duty assigned to it to control the correct submission of tax returns by JSC "K".
The Judicial Board believes that in this case, the court of first instance did not implement the principle of the active role of the court, did not explain to the plaintiff the right to clarify the claim and the procedure for appealing against the actions of the state body.
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