As a result of the reorganization of the Limited Liability Company "A" to distinguish two limited liability company "B" and "C". However, Ltd. "A" has been unable to fulfill tax obligations in full.
In some cases, the court may have pledged legal persons to perform the obligation to pay taxes reorganized entity jointly?
In connection with the failure by the Company on a voluntary basis with the tax authority for the payment of arrears of land tax and penalties and the lack of cash in its bank account Inspectorate has decided to suspend operations on bank accounts and the resolution on collection of land tax and penalties due to the taxpayer´s property.
The Company appealed the accrual of interest during the period when operations were suspended accounts.
The trial court agreed with the position of the Company. In the appeal decision of the tax authority recognized.
Who is right in this situation?
According to the results of a field tax audit of budgetary institutions was identified arrears of income tax with revenue from the rental of premises institutions. By decision of the head of the tax authority the bank had ordered the cancellation of the undisputed amount of arrears, penalties and fines from the account of the institution, as the current account no money.
Are the actions of the tax authorities?
A control on tax law
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