Banks will no longer be able to block personal accounts of individual entrepreneurs at the request of the tax service due to debts on the settlement business account. Now this will require a court decision. The corresponding decision issued the Supreme Court of Russia (Sun), writes Kommersant. The position of the Customer Protection Court is so clear that the tax authorities will not risk ignoring it, lawyers believe.
Sun formed his opinion on this issue, having considered two VTB disputes with tax authorities. The Bank refused to block personal accounts of customers due to tax debts arising from entrepreneurial activity. In the first case, the neplaency of insurance premiums was revealed by 65 thousand rubles, in the second – tax arrexious of two million rubles. VTB did not apply sanctions regarding individual accounts and blocked only billing accounts for business, for which he received a fine of the tax in the amount of 166 thousand rubles. The courts of three inspections supported the tax authorities, but Sun took another position.
The judicial board on the economic issue of the aircraft called “an invalid” blocking of personal accounts of individuals without a court decision. The college referred, including the instruction of the Central Bank. Thus, the inspection has the right to recover without trial tax debts only with invoices of IP.
lawyers reacted positively to the Sun solution. Svetlana Tarnopolskaya Svetlana Tarnopolskaya partner said that she was “gratifying to see the position of the court” with a human face. ” She believes that citizens will become more trusting banks and non-cash money. The head of the lawyers of lawyers De Yura Nikita Filippov noted that such disputes are not uncommon, but banks usually do not reach the highest court. He called the decision of the aircraft “extremely important for practice.”
The source in the tax does not consider the decision of the aircraft to be precedent, since the dispute is individual and similar affairs was only 17 over the past three years. The tax authorities are asking banks to block personal accounts, when exactly sure that commercial income is credited, he explained. In addition, almost always in the absence of funds on the account, the tax authorists appeal to the bailiffs.
Nevertheless, banks have reasons for blocking customer accounts. The reason can be transfers from dubious sources and monotonous enrollments within a few days. In addition, the suspicion will cause removal of funds by one person from maps of different legal entities. Personality of a potential fraudster will be installed when watching a video recording from an ATM. Also, the risk of restricting access to the account will arise when replenishing a large amount.