Верховный Суд признал законными нерастаможенные личные авто на “евробляхах”

Верховный Суд Украины признал законным пользование автомобилем с иностранной регистрацией, который ввезен на территорию страны в режиме транзита.

К такому выводу суд пришел, рассмотрев в кассационном порядке иск украинца к таможне об отмене постановления, которым истец признан виновным в нарушении таможенных правил и наложен на него штраф в размере 500 необлагаемых минимумов доходов граждан (8500 грн), сообщает пресс-служба суда.

Суть спора заключается в том, что истец ввез автомобиль с эстонской “евробляхой” на таможенную территорию Украины на основании таможенной декларации с целью транзита. Суд первой инстанции отменил штраф, однако Апелляционный суд восстановил его снова.

“Во время судебных заседаний сам истец признал, что ввез указанное транспортное средство для длительного использования на территории Украины, а режим “транзит” заявил, чтобы избежать необходимости таможенного оформления автомобиля и уплаты соответствующих платежей”, – говорится в сообщении суда.

В свою очередь истец подал кассацию, сославшись на одно из решений Конституционного суда, в котором говорится, что пользование личным автомобилем, ввозимым с целью транзита через таможенную территорию Украины, не является административным правонарушением.

“Верховный Суд, учитывая заключение Конституционного суда, отметил, что в ч. 2 ст. 469 ТК Украины четко определены действия, бездействие и условия, которые квалифицируются как правонарушения в отношении товаров, таможенное оформление которых не завершено или находящихся на временном хранении под таможенным контролем или помещены в режим таможенного склада. Такой таможенный режим, как временный ввоз, не указан в указанных положениях Кодекса”, – сообщили в суде.

Таким образом, ВСУ признал обоснованным решение суда первой инстанции по отмене штрафа для украинца, так как в его действия отсутствует состав нарушения таможенных правил.

Напомним, 13 июля Верховная Рада одобрила в первом чтении растаможку автомобилей на еврономерах. Депутаты поддержали два законопроекта:

Законопроект №8487 предлагает установить базовые ставки акцизного налога для нового автомобиля с бензиновым двигателем объемом 1000 куб. см в размере 50 евро за единицу и для дизеля – 75 евро. А определение акцизного налога для каждого легкового автомобиля будет осуществляться путем применения коэффициентов к этим базовым ставкам. На коэффициенты будет влиять объем цилиндров двигателя и возраст авто.

Законопроект №8488 прописывает штрафы за нарушение срока пребывания авто на “евробляхах” в режиме транзита.


Post Author: admin

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