Yeghegnadzor Regional Department of the RA State Revenue Committee had submitted a claim against “the Editorial office of “Vayots Dzor” newspaper” with request to extract 513.555 AMD for the benefit of the RA State Budget.

The Administrative Court of the RA stated that the defendant was established as a juridical person prior to coming into force of the current Civil Code of the RA and the organizational legal time of the defendant is not provided in Chapter 5 of the Code. Consequently, pursuant to Article 6 of the RA Law on Enforcement of the Civil Code of the Republic of Armenia, it was practically liquidated. The fact of the absence of any information on the defendant in the electronic system of the state register as well as the decision #21 of 16.03.2001 of P.Manukyan, Governor of Vayots Dzor marz prove that.

Thus the Inspection is not authorized to submit a claim on exaction of the sum against the liquidated defendant, because according to Clause 7 of Article 16 of the RA Law on Taxes, In case when the tax liabilities have been revealed after the liquidation of a legal person, the court may take a decision based on the suit brought by the Tax Inspectorate to assign them to the owners and (or) members of the administration having the opportunity to influence the decisions of such legal person, – in the amount of tax liabilities subject to pay on the objects of taxation concealed from the Tax Inspectorate in the course of the year preceding the liquidation, provided that the mentioned liabilities had arisen as a result of the actions or inaction of these persons.

The Court denied the claim completely.

Source: Iravaban.net