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Create: 2025-04-02 Update: 2025-07-10 04:58:55

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Необходимости в приостановлении действия решения налоговой нет, если у налогоплательщика нет денег на счетах (Постановление АС ЦО от 31 марта 2025 года по делу № А08-6135/24 ).

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Обеспечительные меры могут быть отменены, если после их принятия появились обстоятельства, свидетельствующие об отсутствии необходимости их сохранения. Отказ в отмене обеспечительных мер необоснован, если отсутствуют доказательства наличия денежных средств на счетах, неисполненных обязательств по договорам и фактического состояния имущества.

Кроме того, судебные акты содержали преждевременные выводы о правомерности решения налогового органа, которые могли быть сделаны только при рассмотрении дела по существу. Также не было предоставлено встречное обеспечение.

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Обеспечительные меры могут быть отменены, если после их принятия появились обстоятельства, свидетельствующие об отсутствии необходимости их сохранения. Отказ в отмене обеспечительных мер необоснован, если отсутствуют доказательства наличия денежных средств на счетах, неисполненных обязательств по договорам и фактического состояния имущества.

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