Subject of Dispute: PrivatBank attempted to recover funds that were collected from it in favor of a client within the framework of executing a court decision on deposit funds recovery.
Main Court Arguments:
1. The bank independently partially executed the court decision, withholding a portion of funds for tax payment, but the state executor legally collected the remaining funds.
2. The bank did not apply to the court for clarification of the court decision regarding taxation procedure, therefore the executive service acted within the law.
3. The funds were received by the claimant based on the court decision, therefore there are no grounds for their return under unjust enrichment rules.
Court Decision: The Supreme Court left PrivatBank’s cassation appeal unsatisfied, confirming the correctness of previous instances’ decisions.
Note: The court emphasized the consistency of judicial practice regarding the execution of court decisions by tax agents.
