Subject of Dispute: Recognition as Unlawful and Cancellation of the Controlling Body’s Requirement for Payment of Unified Social Contribution by an Individual Entrepreneur Who is Not Actually Conducting Entrepreneurial Activity.
Main Court Arguments: The Supreme Court established that the entrepreneur’s certificate was declared invalid in 2013 due to non-submission of a registration card for inclusion of information in the Unified State Register. The court emphasized that the absence of a valid registration certificate and non-performance of actual entrepreneurial activity makes it impossible to accrue unified social contribution. It is fundamentally important that the court deviated from previous practice, recognizing the invalidity of the entrepreneur’s registration as an unconditional basis for cancelling the contribution payment requirement.
Court Decision: The Supreme Court satisfied the cassation appeal, cancelled the appellate court’s decision, and upheld the first instance court’s decision recognizing the controlling body’s requirement as unlawful.
