Supreme Court of Georgia

The Supreme Court of Georgia solved the case for the favor of entrepreneur

Published: 10/27/2011

On October 26, 2011, the Supreme Court of Georgia accomplished the dispute between Ltd. “Viva” and Gori Regional Center of Revenue Service. The representative of Ltd. “Viva” claimed to abolish the act of taxation office, in the part of extra charge of 86 225 GEL and the decision of the Tax Dispute Resolution (Appeals Board) of the Ministry of Finance of Georgia.

Ltd. “Viva” is engaged in import of various raw materials, it also produces diesel fuel and black oil. The dispute was concerned to the tax set by law for the environmental pollution from harmful substances. The Supreme Court of Georgia annulled the above said administrative-legal acts, according to which the Ltd. “Viva” was charged with payment of 86 225 GEL for environmental pollution from harmful substances.

According to the decision of the Supreme Court, even though the tax liability was declared from the taxpayers, the court concluded, that the structure of sulphur realized by the company didn’t exceed taxing norm set by the Code of Taxation. By taking into consideration the above mentioned, the Supreme Court considered it necessary to re-calculate the tax for environmental pollution and abolished the incorrect amount.