14.08.08

The court declared that a decision made by the Federal Tax Service in the Central District was unlawful. The Tax Service’s decision was to hold companies liable for not presenting documents upon request. The court called this decision unlawful because – according to article 126 of the Tax Code – the requested documents must be available to the taxpayer and formed in accordance to current legislation. Further, the name of the documents, as well as the quantity, must be precisely specified (Decision of the Federal Arbitration Court June 17, 2008, № Ф04-3698/2008 (6798-А27-29)).

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Source: ИА "Клерк.Ру"