Man and Law
In May 2011, on the Minsk-Vitebsk highway (156 km), during an unscheduled thematic operational inspection conducted jointly with officers of the Lepel District Department of Internal Affairs, a truck belonging to the Minsk-based LLC "M..." was stopped. It was carrying 10195.6 kg of beef worth 150,114,990 rubles without accompanying documents of the established form and veterinary certificates.
During the inspection of the documents for the transported goods, the driver of LLC "M..." presented the inspectors only with a waybill for a truck engaged in international transportation, which indicated the cargo route: Fanipol (Republic of Belarus) - Smolensk (Russian Federation).
The cargo name and transportation distance were not specified. According to the waybill, the customer for the transportation was the Smolensk firm LLC "S...". The driver presented 6 cash register receipts from the "Produkty" store, branch K... No... in Lepel, totaling 20,759,940 rubles. Cash register receipts are not documents confirming the fact of a business transaction for the purchase of meat in a store.
From the case materials, it is evident that the actual customers for the transportation were a resident of Vitebsk and LLC "E...", located in Korolev Stan, Minsk region.
By a resolution of the Economic Court of Vitebsk Region in July 2011, LLC "M..." was brought to administrative responsibility. A fine of 50 base units was imposed without the additional penalty of confiscation of goods.
The non-application of the additional penalty of confiscation of beef contradicted the principle of fairness and inevitability of responsibility for the committed offense and would have facilitated the entry of the goods into the shadow economy. Therefore, the Tax Inspectorate of the Ministry of Taxes and Levies of the Republic of Belarus for Lepel District filed a complaint with the Prosecutor of Vitebsk Region regarding the aforementioned resolution of the Economic Court. The General Prosecutor's Office of the Republic of Belarus also filed a protest against the resolution of the Economic Court of Vitebsk Region.
The Supreme Economic Court of the Republic of Belarus upheld the protest, annulled the resolution of the Economic Court of Vitebsk Region, and sent the case for a new review.
In January 2012, by a resolution of the Economic Court of Vitebsk Region, LLC "M..." was brought to administrative responsibility. The carrier was fined 50 base units with the additional penalty of confiscation of the value of the goods in the amount of 150,114,990 rubles.
The cargo was held in responsible storage in the refrigeration units of Lepel and Tolochin consumer cooperatives for over six months, with the meat periodically inspected by specialists from veterinary and sanitary services. In the autumn, it was returned to the consignee, the Smolensk firm LLC "S..."
M. SAMUSEVA,
Head of the Tax Inspectorate for Lepel District