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Automatically translated version. May contain inaccuracies compared to the original.
The court decided to collect 102 million UAH of tax debt from Kharkivoblenergo’s accounts
28.04.2021 The Kharkiv District Administrative Court satisfied the claim of the Large Taxpayers Office of the State Tax Service against JSC “Kharkivoblenergo” (case No. 520/19205/2020) and decided to collect funds to repay tax debt in the amount of 101,6 million UAH from all of the taxpayer defendant’s bank accounts.
Additionally, 01.04.2021 the Second Administrative Court of Appeal refused to satisfy the appellate complaint of the Large Taxpayers Office of the State Tax Service and left unchanged the decision of the Kharkiv District Administrative Court of 28.12.2020 (in case No. 520/10317/2020), which had satisfied Kharkivoblenergo’s claim, recognized the tax authorities’ inaction as unlawful, and obliged them to draw up a schedule for repaying the plaintiff’s tax debt in accordance with the decision of the same court of 18.12.2019 in case No. 520/11487/19, which decided to collect 320 million UAH of tax debt from Kharkivoblenergo (including 292,7 million UAH of VAT and 27,2 million UAH of corporate income tax) in the following order:
- during January–December 2020 — with payments of 4 million UAH due by the end of each month; - during January 2021 — December 2024 — with payments of 5,67 million UAH due by the end of each month.
According to the court files, the tax authorities objected to satisfying Kharkivoblenergo’s claim in case No. 520/10317/2020, indicating that the Kharkiv District Administrative Court by its decision of 18.12.2019 had already established the procedure for repaying the tax debt, and therefore, in the tax service’s view, there is no illegality in its actions.
By contrast, the Second Administrative Court of Appeal noted that the Large Taxpayers Office, “contrary to the court’s decision in case No. 520/11487/19, also allocates all payments in repayment of current tax liabilities toward repayment of the tax debt under the same court decision, according to which the deadline for repayment of the tax debt is set through December 2024 inclusive, while current tax liabilities remain unpaid” (quote).
As noted, at the court hearing the tax authorities stated that the tax debt recorded for the plaintiff in the amount of 319,98 million UAH has now been repaid on the basis of the tax authority’s allocation of all current payments made by the plaintiff.
Another quote from the appellate court’s ruling of 01.04.2021: “The panel of judges notes that the actions of the tax authority in allocating JSC "Kharkivoblenergo"’s funds by applying current payments to the existing debt contradict the method of executing the Kharkiv District Administrative Court’s decision of 18.12.2019 in case No. 520/11487/19, which has come into legal force, and therefore do not create a debt for payment of current payments that JSC "Kharkivoblenergo" has paid on time and in accordance with the requirements of applicable law.”
In addition, 23.08.2019 the Kharkiv District Administrative Court refused to satisfy the claim of the Kharkiv Office of the Large Taxpayers of the State Fiscal Service against JSC “Kharkivoblenergo” (in case No. 820/2074/18) for permission to repay tax debt (including VAT and corporate income tax) at the expense of property held under tax lien, in the amount of 329,7 million UAH.
25.11.2019 The Second Administrative Court of Appeal refused to satisfy the appellate complaint of the Large Taxpayers Office of the State Fiscal Service and left unchanged the decision of the Kharkiv District Administrative Court of 27.06.2019 (in case No. 520/3188/19), which had satisfied Kharkivoblenergo’s claim and annulled tax assessment-notice No. 0000015008 of 09.01.2019 on applying penalties to the plaintiff in the amount of 828,7 million UAH (the fiscal authorities’ claims related, in particular, to the fact that Kharkivoblenergo repeatedly registered correction calculations to issued tax invoices late).
10.09.2020 The Supreme Court annulled the decisions of the lower courts in case No. 520/3188/19 and remanded the case for a new trial in the court of first instance.
According to the State Property Fund, it owns 65% of Kharkivoblenergo’s shares.
According to the state register, 29,79% of the company’s shares belong to Vadym Novynskyi.
Recall that Vadym Novynskyi’s Smart Holding in February 2021 announced that its company Smart Holding (Cyprus) Ltd. closed a deal to acquire 29,795% of the shares of JSC "Kharkivoblenergo" and PrJSC "Kharkivenergozbut" from Inter Growth Investments Limited (Cyprus).
It was noted that the share purchase agreements for both companies were signed on 21 December 2020, and the transactions were closed after their approval by the Antimonopoly Committee (AMCU).
At the end of January, the AMCU granted Smart Holding (Cyprus) Ltd. permission to acquire more than 25% in JSC "Kharkivoblenergo" and JSC "Kharkivenergozbut".
Previously 29,8% of Kharkivoblenergo’s shares were owned by Garensia Enterprises, affiliated with the Energy Standard group of Kostyantyn Hryhoryshyn. As of the end of June 2020, the owner of that stake became Inter Growth Investments Limited.
At the end of 2019 the AMCU granted permission for the concentration of a number of companies related to Kostyantyn Hryhoryshyn and one of the ultimate beneficiaries of JSC "Sumske NVO", Volodymyr Lukyanenko, in fulfillment of the London arbitration award that obliged Hryhoryshyn to pay Lukyanenko and his partner Vadym Novynskyi $300 million as part of the dispute over an option on a stake in Sumske NVO.
At that time the AMCU allowed Inter Growth Investments Limited (Cyprus) and Great Station Properties S.A. (Panama) to acquire joint control over Stremvol Holdings Limited (Cyprus) — the owner of 83,736% of JSC "Sumske NVO" shares.
In turn, Great Station Properties S.A. (Panama) was granted permission to acquire more than 25% of JSC "Kharkivoblenergo"’s shares, as well as over 25% of JSC "Kharkivenergozbut"’s shares.
The AMCU also allowed Inter Growth Investments Limited and Great Station Properties S.A. to acquire joint control over the Cypriot companies Estival Trading Limited and Osiate Maritime Limited.
finbalance
Document: PDF proof of the original version of the news item "Суд вирішив стягнути з рахунків "Харківобленерго" 102 млн грн податкового боргу". It records the publication content at the moment of the first scan, the preservation date and the source: ANTIKOR.
