Analysis of the Court Decision:
1. Subject of Dispute: Challenging the actions of a state executor regarding the initiation of enforcement proceedings for recovery of 58,862.40 UAH from the Main Pension Fund Department in Poltava Oblast.
2. Key Court Arguments: The court established that since the debtor is a state body, the execution of the court decision must be carried out by Treasury bodies, not through a state executor. State executors are deprived of the right to write off funds under enforcement documents where the debtor is a state body. The claimant must submit such documents directly to the Treasury bodies.
3. Court Decision: The Supreme Court upheld the previous court decisions and denied the cassation appeal of the Poltava Regional Employment Center.