1. The subject of the dispute is the recovery by the Main Department of the State Tax Service in Chernivtsi Region from LLC “TM “Favorit” of a tax debt in the amount of UAH 772,255.52.<\/p>\n
2. The court of cassation, overturning the decisions of the courts of previous instances, was guided by the following arguments:
\n * The dispute arose in the sphere of public law relations regarding the recovery of tax debt, which is the result of the tax authority’s exercise of \u0432\u043b\u0430\u0434\u043d\u0438\u0445 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0438\u0445 \u0444\u0443\u043d\u043a\u0446\u0456\u0439 [imperious managerial functions].
\n * Cases on the recovery of tax debt are not related to the bankruptcy case, and therefore are not subject to consideration within the bankruptcy proceedings.
\n * Special rules that determine the jurisdiction of commercial courts are the provisions of the first part of Article 20 of the Commercial Procedure Code of Ukraine, paragraph 8 of which directly stipulates that disputes regarding the determination and payment (recovery) of monetary obligations (tax debt) determined in accordance with the Tax Code of Ukraine are not within the jurisdiction of commercial courts.
\n * The court noted that it departs from the previous position of the Grand Chamber of the Supreme Court, expressed in the ruling of September 21, 2021 in case No. 905\/2030\/19, according to which, in legal relations regarding the determination of the amount of tax liabilities of the debtor in a bankruptcy case, the norms of Article 7 of the Bankruptcy Code should be predominantly applied. The court indicated that the rules for determining jurisdiction are primarily determined by the procedural code (Commercial Procedure Code of Ukraine, Code of Administrative Procedure of Ukraine), and not by the code with consolidated norms of substantive law, which is the Bankruptcy Code.<\/p>\n
3. The Supreme Court overturned the decisions of the courts of previous instances and sent the case for continued consideration to the court of first instance.<\/p>\n