Supreme Court of the Russian Federation on the limitation. What is the statute of limitations

Time of limitation by civil Affairs - The time segment during which you can go to court for protecting your rights. Many know that he is 3 years. And many are mistaken, believing that such a term is valid for all claims declared in court.

The court is the main state instance where you can seek the protection of your rights and obtain the decision-independent of the parties, based exclusively on the law and the evidence considered.

The prescribed statute of limitations in the claim civil case is a restriction for appeal to court. On the one hand, it is long enough so that the parties can resolve the issue of peacefully or prepare for the upcoming process. On the other hand, it is necessary in order not to be abused by the right and that possible respondents are in an infinite waiting for the claim and litigation. Russian legislation It comes from intelligence installed deadlines The limitation of the limitation to comply with the rights and interests of all participants in legal relations and at the same time discipline them.

Preparing any kind of appeal to court, it is necessary to take into account the limitation period. If he has expired, in the lawsuit can refuse only on this basis, and therefore, even if you are right three times, resolve the dispute in judicial order It will be impossible.

What you need to know about the statute of limitation:

There are general (3 years) and special (their own for certain requirements). If a special limitation period has been established for any requirement of law, a total 3-year term is valid.
There is a maximum possible limitation period. It is 10 years and begins to flow from the date of violation of the right, about which judicial protection is possible.
The limitation period is established exclusively by law. It cannot be changed by the contract or agreement, as well as the foundation of the termination or suspension of this term.
The limitation period is not urgent. Despite the fact that it can expire, it does not prevent the appeal to the court. The court will take such a lawsuit and must consider the requirement. And only if the parties (as a rule, the respondent) will declare about the expiration of the limitation, the court will be obliged to decide on the refusal of the claim, regardless of the stroke and stage of the process.
The beginning of the current limitation period, the basis of termination and suspension, the procedure for calculating the term - everything is determined exclusively by law and is not subject to change by the will of participants civil legal relations.
The change of persons in the obligation does not affect the statute of limitations.
The limitation period expired by the time of appeal to the court can be restored. But this is an exceptional measure that is applied only by the court and in the presence of weighty bases (severe disease, helplessness, illiteracy, etc.). In this case, if the limitation period is more than 6 months, it is necessary to good reasons There have been in the last 6 months of limitations, and if less than 6 months - during the entire period of limitations.

How to count the term

The moment of the beginning of the limitation period is determined by law:

The statute of limitations begins from the day when the applicant learned or should have learned, firstly, about violating his right and, secondly, who exactly is the defendant on the claim associated with such a violation.
If the requirement (suit) arose from the obligations for which the execution period is established - the limitation period begins to flow from the moment of the end of such a term.
If the requirement arose from the obligations, for which the deadline for execution is not established, is not determined or determined by the moment of claim, the limitation period begins to flow from the moment the requirement for the fulfillment of the obligation. At the same time, if such a requirement establishes a deadline for execution, the countdown of the statute will go from the date of expiration for execution.
If the requirement is regressive, the beginning of the limitation period is determined by the Day of Execution of the Basic Obligation.

Suspension and interruption of the period

The limitation period may be suspended in the presence of the reasons established by law. The suspension period is not included in the calculation. These periods include:

time during which the claim was prevented by the circumstances force majeure (Force Majeure);
the time of finding the plaintiff or the defendant at military service in the ranks of the Armed Forces of the Russian Federation during the period of the commissioned military situation;
the time of the moratorium leaded by the Government of the Russian Federation on the fulfillment of the relevant commitment;
time suspension of the law or another legal Actwhich regulates the appropriate legal relationship (obligation).

To exclude these periods at the calculation of the limitation period is not always possible - only under the condition that they arose or existed over the last 6 months of limitation period.

In addition to the foregoing, the period is not taken into account, during which the parties carried out a pre-trial settlement of the dispute, if such a procedure is established by law. In this case, the deadline to be excluded is equal to a period determined by the law for the relevant procedure, and if it is not 6 months.

In contrast to the suspension of the statute of limitations, the interruption of its flow is reason to calculate the limitation period again. The basis here is only one thing - the obligated person makes any actions talking about the recognition of debt.

As known, the term of lawsuit - 3 years from the moment of the last official communication between both sides bonded by the Treaty. This is the so-called common, agreed in Article 196. Civil Code RF (hereinafter referred to as the Civil Code of the Russian Federation). On your own, the parties cannot set the duration of the statute of limitations. This prohibits the law. The term of lawsuit exists for all requirements and obligations except those indicated in Article 208 of the Civil Code of the Russian Federation. No requirements for credit obligations do not belong to the list specified in this article, and therefore the term of lawsuit Credit debt is.

Therefore, if a bank employee or collectors will tell you that there are no credits cast of lawsuit - it is a myth.

Myth second. Limitation period and enforcement

This is one of the most complex questions. Often you can hear from bailiffs that the limitation period of the execution no. And they will be right. But here it is not about the most executive work, After all, the addition cannot hold him and do nothing. And about what is done with this production and where it is. I will try to explain in more detail and referring to the laws.

Terms of limitations of the execution

So, if the debtor filed a court, where the loan debt payments were awarded, or the debt of software is given performance list. Time to grant the executive list for recovery - 3 years ( FZ "On Enforcement Proceedings" Article 21, paragraph 3). If within three years you have not seen this sheet, then after expiration laid times Since the end of the court, you can no longer judicial proceedings. If you get started - it can be challenged in court and cancel.

Important: The executive list can come by mail or messenger, it can be given personally to the defendant in court. The fact that the debtor did not see him - not an excuse, if there is evidence in the form of a signature that he was sent. By SMS or email, the executive list cannot be transmitted.

Duration of the limitation of enforcement proceedings

If you received an executive list and do not fulfill the court decision within the deadlines indicated there, the sheet is sent to the bailiffs and executive production is given to you. Here also have your own the term of lawsuit.
From the date of the extradition of the executive production at the baits there are exactly six months for its implementation ( FZ "On Enforcement Proceedings" Article 21, paragraph 6).
After this period, the bailiffs return the production of the bank.
Only from now on your loan limit period and is calculated in three years ( Article 196 of the Civil Code of the Russian Federation).
The bank within 3 years can resume enforcement proceedings.

This is an infinite process, practice shows that more than two times the bank does not resume enforcement proceedings.

The limitation period for civil cases is a period that is provided to protect the infringement rights in court. His duration is established by the Civil Code of the Russian Federation. If the limitation period for any reason is missing, then to carry out the forced protection of their rights will be extremely problematic. According to the current GK, the court has the right to refuse to consider the application. In this regard, before applying, regardless of the subject of the dispute, it is necessary to determine whether the term has not been missed.

Guarantee protection rights

It should be noted that the absence of limitations retains the opportunity to go to court for the plaintiff. This is justified by two circumstances:

Under art. 199 GK, the court is obliged in any case to accept the application and consider the case on the merits.
The authorized instance may refuse only if the plaintiff or the defendant will be announced about the expiration of the term. In accordance with Art. 205 GK Missed period can be restored.

Civil Code: Catering Terms

The law provides for two categories of periods: special and general. In the latter case, the limitation period for civil cases is 3 years. Establishing a special period will depend on the case to which it is applied. So, for example, the limitation period at the request of the Chekodata to Persons - 6 months, on demand that concerns property insurance - 2 years, on the claim for the improper quality of work performed, which are associated with shipping transport - 1 g., At the request of the protection of the rights of preferential acquisition - 3 months. To defend its interests under the contract, the law provides the law, and the construction is 5 years. Also, under Art. 208 GK, there are applications for which the lawsuit for civil cases does not work. These, in particular, include the requirements associated with:

Suspending the flow of period

The law admits a temporary termination of the statute of limitations in exceptional cases. To the circumstances, on the basis of which the suspension of the period occurs:

Finding the applicant in the aircraft translated into military status.
The presence of a moratorium (delay) fulfillment of obligations.
The suspension of the legislative either of the legal act, in accordance with which the regulation of violated rights is carried out.
The presence of obstacles arising in extraordinary circumstances.
Conclusion by the parties to the dispute of the mediation agreement to resolve the conflict with the participation of an intermediary (third party).

The limitation period for civil cases in these cases can be suspended, subject to the emergence of the circumstances during the last 6 months. After elimination of obstacles to submit the application, the period resumes.

The effects of the expiration of the period

The fact that the statute of limitations on civil cases can expire, in itself acts as a basis for refusing to consider the application. In this case, special attention should be paid for two points. First of all, it is necessary to solve the question of whether the subjective rights of the lender will be discontinued. Secondly, it is necessary to determine the legal framework for the requested property. As for the first question, it should be referred to here. 206 and 199 GK.

In accordance with them, it becomes clear that the subjective rights of the lender are not terminated. However, the grounds for which their protection can be carried out in a compulsory manner is not serious enough. Violated rights can be restored if the debtor himself does not declare the need to apply the statute of limitations on civil cases and the requirements were satisfied. If the person fulfilled its obligations, including in accordance with the receipt, not knowing the expiration of the period, to demand a refund fulfilled it is not entitled. If the court recognizes the reasons for which the statute of limitations, respectful, then the application can be satisfied, and thus the violated rights are restored.

Fate property

Identify the legal basis of material values, the limitation period for the recovery of which has expired, can be in accordance with the rules that take into account their appearance and the causes in accordance with which they were alienated. For example, if there is a summary of the dispute as the subject of the dispute, and the court refused the requirement, due to the expiration of the period for their application, the disputed amount enters the debtor's own profit. From this point on, the lender is completely terminated. Accordingly, the amount of debt is translated into an article loss and is written off. If things are acting as an object of the proceedings, ownership of them under Art. 234 GK gets a person actually owning them.
Rules on the fate of money and property is equally used for physical and legal entities. In addition, it is worth noting that in domestic legislation There is a so-called permanent period of limitations on civil cases. In this case, the ownership may arise from the actual owner as a result of its expiration. This, in turn, can also act as a basis for refusing to satisfy the claim. For example, the lender can refer to the implementation of debt obligations or property belonging to successors, no later than 6 months from the date of adoption of the inheritance. At the same time, refusal to satisfy the claim after the expiration of the term acts as a basis for termination subjective rights lender. Accordingly, the right of ownership proceeds to the actual owner.

Finally

According to Art. 207 GK, rules that establish the limitation period can be applied to additional requirements. In particular, this refers to the payment of interest, penalties, penalties, incomplete income, and so on. Requirements for their receipt are repaid with the expiration of limitations along with the initial debt, regardless of the foundations of its occurrence.

Hello! In touch Albert Sadykov, who does not write on the blog weeks, it shines them for several days in a row ... I will definitely missed.

Now in the legal community is actively discussed by the topic of limitations.

One of the fundamental rights under the Constitution of the Russian Federation is the right to judicial protection. And always very acutely faced the problem of the implementation of this right. Including in civil law.
Therefore, the value of the rate of chapter 12 of the Civil Code of the RF, dedicated to the limitation, is of particular importance.

In accordance with Art. 195 of the Civil Code of the Russian Federation under the statement referred to the term allotted to protect the right to the claim of the person whose right is violated.

Asks: why set deadlines? Why does the face can not rely on the protection of violated rights within any term?

The Constitutional Court of the Russian Federation noted in the definition of 24.06.2008 No. 364-O-O:

"The institution of limitation in civil law is intended to streamline civil turnover, create certainty and stability. legal Relations, discipline their participants, to contribute to the observance of economic contracts, ensure timely protection of the rights and interests of subjects of civil legal relations, since the lack of reasonable temporary restrictions for the forced protection of violated civil rights would lead to the infringement of defenders protected by law and the interests of the defendants and third parties that could not always in advance to take into account the need to pick up and maintain significant information and facts to consider the case; Application by the court on the statement of the parties in the arrangement of limitations protects participants civil turnover From unreasonable claims and at the same time encourages them in a timely manner to take care of the implementation and protection of their rights. "

If you express this idea briefly, the establishment of limitation timelines is necessary to ensure the stability of civil turnover.

Relatively recently federal law of 07.05.2013. No. 100-ФЗ in chapter 12 of the Civil Code of the Russian Federation, changes entered into force on 01.09.2013 were made about what was before, I will not speak, consider the current edition of Chapter 12 of the Civil Code .

Calculation of the timeline

The total limitation period is 3 years. Article 200 of the Russian Federation indicates that a three-year period begins to flow from the moment when the person:

learned or should have learn about the violation of his right;
he learned about who is a proper defendant for a claim.

But at the same time, the limit 10-year limitation period is established, calculated from the moment of violation of the right of the plaintiff.

These two deadlines are subjective and objective accordingly. If an objective period has expired, the judicial protection of the right cannot be implemented even if a subjective term has expired.

Example
The right of the person was violated in 2006 on violation of this right to him became known in 2015. Despite the fact that total time The limitations is 3 years, in 2016, upon presentation of a claim in court in defense, the plaintiff may be denied, since the limit expires - objective - term.

The purpose of establishing the deadline is to ensure stability, the stability of civil turnover. The deadline does not depend on knowledge or ignorance by a person whose right was violated, about the fact of such a violation.

The law may establish special limitations for the limitation. Compared with the general they may be longer or shorter.

To date, special limitations of limitations can be found in 26 laws, including in the Civil Code. They provide for the following special dates:

requirements for the protection of honor, dignity and business reputation - 1 year (paragraph 10 of Art. 152 of the Civil Code of the Russian Federation);
requirements due to the evasion of the notary certificate of the transaction - 1 year (paragraph 4 of Art. 165 of the Civil Code of the Russian Federation);
the requirement to recognize the claimed transaction invalid and on the use of the consequences of its invalidity is 1 year (paragraph 2 of Art. 181 of the Civil Code of the Russian Federation);
challenging the decision of the meeting - 6 months (paragraph 5 of Art. 181.4 of the Civil Code of the Russian Federation);
requirement for the transfer of rights and obligations of the buyer on the person in violation of the right to purchase a share in common property - 3 months (paragraph 3 of Art. 250 of the Civil Code of the Russian Federation);
requirements of the creditor to the seller of the enterprise on the termination or early execution of the obligation and compensation caused by these losses, or on the recognition of the contract for the sale of an enterprise invalidally or in the relevant part, if this lender was not notified of the sale - 1 year (paragraph 3 of Art. 562 of the Civil Code of the Russian Federation );
creditor requirements for the landlord of the enterprise on the termination or early fulfillment of the obligation and compensation caused by these losses if this lender was not notified of the transfer of the enterprise for rent - 1 year (paragraph 3 of Art. 657 of the Civil Code of the Russian Federation);
requirements made in connection with the improper quality of work carried out under the contract agreement with the exception of work in relation to buildings and structures - 1 year (paragraph 1 of Art. 725 of the Civil Code of the Russian Federation);
Requirements arising from shipping - 1 year (clause 3 of Article 797 of the Civil Code of the Russian Federation);
requirements for a check holder when refusing a payer from paying a check - 6 months (paragraph 3 of Art. 885 of the Civil Code of the Russian Federation);
requirements arising from the property insurance contract, with the exception of a liability risk insurance contract for obligations arising from causing harm to life, health or property of other persons - 2 years (paragraph 1 of Art. 966 of the Civil Code of the Russian Federation).

The deadlines and procedure for calculating the limitation are not subject to change by the Agreement of the Parties. Nevertheless, the limitation period may be interrupted and suspended.

Rules for the application of limitation

Even if the limitation period has expired, the court is still obliged to adopt a claim for consideration. This follows from the constitutionally enshrined guarantee for judicial protection.

The case will be considered until the side in the dispute will declare the expiration of the limitation period. This statement must be done before the decision of the court.

Of course, you need not just to declare that the term for the implementation of the right to judicial protection is missing, but also to justify the calculation of the period, indicate on the moment of its flow. This is especially true of proving the moment when the plaintiff had to learn about the violation of his right.

I repeat that the "subjective" limitation period begins to be calculated from the day when the person learned or should learn about violating his right. A different starting point can be established by law, for example, for most special terms, which were indicated above, and the "special" moment of starting their calculus.

Separate rules for calculating the limitation period for obligations providing for a certain period of execution are enshrined, and with an indefinite period of execution.

If the obligation provides for the term of execution, then everything is simple. The limitation period begins to calculate since the expiration date.

How to determine the beginning of the current limitation period, if the deadline for execution of the obligation is either not defined or determined by the moment of demand?

In accordance with para. 2 p. 2 Art. 200 Civil Code of the Russian Federation If the limitation period begins to flow from the date the creditor requires the requirements of the fulfillment of the obligation. However, if a period is provided for the debtor to fulfill the obligation after the presentation of the claim, the calculation of the limitation period begins at the end of the term provided for the execution of such a claim.

In particular, Art. 314 of the Civil Code of the Russian Federation establishes a 7-day term for execution, if this period or conditions allowing it to be determined, not established. Accordingly, in this case, the limitation period will begin to flow from the 8th day after presentation by the creditor.

In any case, the limitation period cannot exceed 10 years.

According to regression obligations, in accordance with paragraph 3 of Art. The 200 Civil Code of the Russian Federation, the current limitation period begins from the date of the fulfillment of the main obligation.

For example, the customer has recovered from the contractor n-th sum money as a penalty for the delay in performance of work. But the delay occurred due to the fault of the subcontractor. In this case, a three-year term for presenting a regressive claim to the subcontractor begins to calculate the date when the general contractor will pay the penalty to the customer.

The difference between them is as follows.

Interruption means that since its moment, the limitation period begins to be calculated completely again. When suspending the term, just a period of time does not flow, and then begins to flow further from the moment of the stop.

Imagine a stopwatch on which you need to count three minutes. The stopwatch is started, but after counting, for example, 1 minute is paused. After some time, the pause is removed and the stopwatch continues to count the time further from the point in 1st minute.

This is a suspension.

When interrupted, the stopwatch is completely reset and starts again from the mark "0".

The base of suspension is indicated in paragraph 1 of Art. 202 GK RF:

if the presentation of the claim prevented an emergency and unpredictable circumstance under these conditions (irresistible force);
if the plaintiff or the defendant is part of the Armed Forces Russian Federationtranslated into martial law;
by virtue established on the basis of the law by the Government of the Russian Federation, postponement of fulfillment of obligations (moratorium);
due to the suspension of the action of the law or other legal act regulating the corresponding attitude.

But one fact of the presence of one of these circumstances is not enough. They should arise or continue to exist in the last 6 months of the statute of limitations. If a special 6-month or less limitation period is provided for the requirements of the requirement, then these these circumstances should arise and exist during this period.

It is possible that instead of appealing to court or during the proceedings, it is resorted to provided by law extrajudicial procedure for resolving the dispute. The limitation period is suspended for the period of such a procedure. With its last - for 6 months.

If the circumstances of the circumstances served to suspend the limitation period, if its remaining part is less than 6 months, it is lengthened until the 6th months. If the limitation period is 6 months and less, then it is lengthened before the same period.

For example, the limitation period is 3 months. The term was suspended, then he resumed. From the moment of renewing there are 3 months again.

As a basis for interrupting the statute of the limitation of Art. 203 of the Civil Code of the Russian Federation indicates the obligated face of actions testifying to recognition of debt. The face recognized the debt - from that moment on, the period flows again.

From the date of appeal to the court for the protection of the right, the statute of limitations does not flow. When leaving the claim without consideration, the term continues to flow further from that moment. Thus, the appeal to the court suspends the period.

In accordance with Art. 205 of the Civil Code of the Russian Federation missed deadlines to protect the right by filing a claim in exceptional cases can be restored. The circumstances of the pass should be associated with the identity of the plaintiff - severe illness, illiteracy, severe condition, etc.

If the claim for the obligation has expired, but the debtor voluntarily fulfilled his duty, he is not entitled to demand fulfilled back, even if he did not know about the expiration of the term.

With the written recognition of the proper debt, the limitation period is interrupted and starts to be reduced from now on.

The expiration of the statute of limitations on the general requirement automatically entails recognition of the expired and for additional requirements, according to Art. 207 Civil Code of the Russian Federation. Thus, the principle of following the fate of additional obligations to the fate of the main obligation is complied with the fate of the main obligation, since it is primarily about how to ensure the fulfillment of obligations.

Finally, in Art. 208 contains an open list of requirements to which the claim does not apply:

personal Protection Requirements non-property rights and other intangible benefits, except for the cases provided for by law;
requirements of depositors to the bank on issuing contributions;
requirements for compensation for harm caused to life or citizen's health. However, the requirements made after three years from the time of the emergence of the right to compensation for such harm are satisfied over the past time for no more than three years preceding the presentation of the claim, except in cases provided for by the Federal Law of March 6, 2006 N 35-FZ "On countering terrorism ";
requirements of the owner or other owner to eliminate any violations of his right, at least these violations were not connected with the deprivation of ownership (Article 304);
other requirements in cases established by law.

The latter, "other requirements", the current legislation provided for a bit. Today they are 4:

requirements arising from family relationships (Art. 9 of the RF IC);
requirements for damages and harm caused by the radiation impact of life and health of citizens (Article 58 of the Federal Law of 21.11.1995 N 170-FZ "On the Use of Atomic Energy");
requirements for targeted debt obligations of the Russian Federation (Art. 9 of the Federal Law of 12.07.1999 N 162-FZ "On the procedure for transferring state valuable papers USSR and certificates of savings bank of the USSR into target debt obligations of the Russian Federation ");
requirements for restored securities not translated into target debt obligations of the Russian Federation (Art. 11 of the Federal Law of 12.07.1999 N 162-FZ "On the procedure for the translation of state securities of the USSR and certificates of the Savings Bank of the USSR into target debt obligations of the Russian Federation").

This is all that should be said about the limitation of this article. You have already probably noticed that it is based exclusively on the norms of the law. However, the application of each article of Chapter 12 of the Civil Code of the Russian Federation, causes certain issues.

For example, how to calculate the lawsuit if the rights of non-fulware persons are violated? If several appointments are involved in the case and one of them stated the expiration of the statue of the limitation, then whether it is distributed on other corresponders? What actions may indicate recognition of the obligation of debt in order to interrupt the limitation?

And many more questions.

In this regard, a resolution of plenum was adopted Supreme Court RF dated 09.29.2015 No. 43 "On some issues related to the application of the norms of the Civil Code of the Russian Federation on the limitation".

It replaced the joint decree of the Plenum of the Supreme Court of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation of 12, November 15, 2001 No. 15/18 and takes into account the amendments made to the Civil Code of the Russian Federation law No. 100-FZ.

Therefore, we will disassemble the new decision of the Plenum of the Armed Forces of the Russian Federation. But without a preliminary review, directly norms of the Civil Code of the Russian Federation was not to do, since my blog read not only lawyers in general and lawyers and judicicities in particular.

That's all, see you in the following articles.

Sincerely, Albert Sadykov

Taxes that are obliged to pay citizens of the country fill the budget and allow the state to contain the Office and coercion, the army, maintain the low-income people, develop projects, etc.

That is, the taxes are important and the state obliges every citizen, all legal entities and individual entrepreneurs to report on tax liabilities.

The tax service will not remind you that it is necessary to make regular payment. Everyone is obliged to do it on their own.

And only in those cases, if these deadlines are missed, the tax will know about himself, demanding to pay the amount of the debt arising, as well as the penalty in such cases.

But the fact is that as it were, it would not seem bloated by the state of the tax service, in fact it is not enough to keep track of each deferrator, or it can be said that we have extremely many tax defaulters.

Therefore, the requirement from the tax, claims can be received years after non-payment of taxes. Is there a limitation period for taxes and how to be all subjects in such cases?

Meaning in tax legislation

The claim is a deadline for the protection of the right under the claim, whose rights were violated. And the meaning of the limitation is that as soon as it ends, the plaintiff may be denied in restoring his rights. Moreover, the court will refuse a lawsuit on the grounds that the plaintiff was missed the specified time.

Is there anything like this in relation to taxes? If you have not paid taxes 5-10 years ago, can you be exempted from claims from the tax service that will require these taxes from you? On the one hand, tax legislation of the Russian Federation not provided Such a concept as claims.

This refers to the area procedural law. However, tax law Determines some dates, whose pass allows to deny the tax authority in a lawsuit on the recovery of tax arrears.

For individuals

Immediately it should be noted that any general situation for all cases, all the subjects that are obliged to pay taxes and which would be released from this in the case of passing the deadlines.

This rule is installed in relation to two taxes - Transport and property tax individuals. In the first case, part 3 of Article 363 of the Tax Code of the Russian Federation is valid, and in the second case - The federal law "On taxes on the property of individuals."

For them, the limitation of the recovery of transport tax installed in three years. If the tax authorities officers go to court for its recovery for a longer period than three years, the court may refuse them only on the grounds that the direction of notification of the payment of transport tax does not fit into the three-year period, which preceded the calendar year.

As for the above law, here you need to refer to the position of its tenth article, which also establishes three years. That is, if faces have not been attracted by the tax authorities for the payment of tax in 5-10 years, they have the right to pay it only in the last three years.

For legal entities

More than such a rule that was applied to other types of tax, there are no tax legislation. There is no and some general rule that allowed tax defaulters to forgive their debts before the state for any period.

And to understand how to be in such situations it is necessary to contact K. judicial practice . Returning again to what they said at the beginning.

The right was violated tax authority Requires to restore this right, turning to court. The court is guided by law, as well as the concepts of limitation.

However, specifically about the lawsuit for taxes in law does not matter. What do the courts come?

Mustrality differs from the timing of the statute of recovery of taxes. They are calculated since the direction of the requirement On the payment of tax, but not from the moment the obligation to pay the tax.

For organizations, they are installed in two years since the expiration date specified in the requirement as the date of repayment of arrears. And in relation to individuals, these timelines are set in six months - six months.

For an individual entrepreneur

Law enforcement practice, allowing questions about the application or non-statement of the timing of the claims for the recovery of taxes, means and these predatory dates.

And also take into account the timing set for a possible revision within the field tax inspections, as well as the statute of limitations to liability for tax violations.

All these deadlines are defined within three years. A special exception for individual entrepreneurs is not defined by law. Courts also do not allocate this category of people somehow differently.

Thus, we will summarize everything that has been said in relation to transport tax and tax on the property of individuals The period for the limit of the recovery of tax arrears is established and is three years for the remaining categories of arreed the term is not installedBut the courts are applied in all cases when considering cases of this category.

Another important point. The passage of the statute of limitations does not deprive the tax authority to apply to the court. And if the defendant it will not become a petition On taking into account the limitation, the court will consider the submitted statement and it is likely that he will satisfy it.

Opinion of the Supreme Judge on the issue

Let's look at the opinion of the former Supreme Judge and Doctor legal Sciences On the timing of claims for taxes. Also in the video there are reasoning about what is the limitation period and when its expiration occurs.

Source: http://pravoin.com/grazhdanskoe-pravo/vzyiskaniya/srok-iskovoy-davnosti-po-nalogam.html

Tax reference limit - detailed information!

Taxes that every citizen of the Russian Federation should pay for filling the budget and the content of the State Management Apparatus, Army and law enforcement, as well as for the development of various projects, supporting the low-income layers of society and so on. In other words, tax contributions are of great importance, so the state forces everyone (including IP and legal entities) to provide reports on its tax liabilities.

Tax reference limit

What is characteristic, the duties of the tax service does not include a reminder of the need to make a regular payment - citizens must do it all. However, if the deadlines specified in the Tax Code of the Russian Federation are missing, then tax inspectors will immediately make themselves to know and require immediate payment of debt formed, as well as a fine, which relies in such cases.

On a note! Many it seems that the state of the tax inspection is too "will", but in the reality of the existing personnel, simply lacks in order to follow all non-payers. Although the reason may be the other - a very large number of non-payers in the country.

Tax inspectors are not required to remind overdue debts

In this regard, the requirements and judicial claims from fiscal bodies can come even a few years after the violation. But is there a limitation period for taxes? What to do in such cases to the subjects? This will be discussed in today's material.

What does the law say?

The limitation of the statute implies the time period provided to the person whose rights were violated. What is her essence? And the point is that after this time the plaintiff may well refuse to restore rights. Moreover, the basis for a court failure will be the pass of the specified deadlines.

On a note! Is there anything like that in tax laws? Is it possible, without paying taxes, after five to ten years freed from claims of tax authorities requiring debt repayment?

In fact, in the Tax Code of the Russian Federation, the concept of "lawsuit" is absent. This applies to procedural law. At the same time, the legislation provides for a special time, with whose missing can be refused to fiscal bodies in the recovery of debt in court.

Tax debt recovery should be carried out at a certain period of time.

Terms of limitations for physical. persons

You should begin with the fact that the law does not provide specific general provisions Regarding liberation from obligations when passing certain deadlines for all subjects that should pay taxes.

It concerns this exclusively two types of taxes:

property tax. persons;
transport tax.

The statute of limitations in the first case is equal to three years. If the tax inspector comes with a lawsuit on the expiration of a larger period of time, the court has the right to refuse him, based on the release of the direction of notification beyond the three-year period preceding the calendar year.

As for the case with the property of Piz. Persons, then there is a third part 363 articles. Tax Code, and the term described is also three years. This means that if the subject did not attract taxes, for example, for ten years, the authorized bodies have the right to collect only debt over the past three years.

Article 363 of the Tax Code of the Russian Federation. The procedure and timing of the payment of tax and advance payments for the tax

Legal entity

More such provisions applicable to other types of taxes, tax legislation does not provide.

Some kind general rule, allowing to forgive their debt debt to the state for one or another reporting period, absent.

For this reason, in order to find out how to behave in this kind of situations, you should contact judicial practice. In other words, we return to where they started.

So, the right violated, and the tax authorities require its recovery and go to court. The latter, in turn, is guided by law and operates with limitation. But at the same time, nothing concrete is said about the statement of limitation in the laws. What decision should the judges take?

On a note! There are certain differences between the benchmarks and timing of taxability. So, in the first case, calculus is made from the date of the direction of the requirement of tax pay, but not from the day the obligation to pay it.

For legal entities, they constitute two years from the moment the deadline is completed, which is indicated in the requirement (in a legal language it is called the "date of repayment of arrears"). As for individuals, for them, these time constitutes only six months.

The date of repayment of arrears for legal entities - two years

About individual entrepreneurs

Legal practice that solves issues relating to the possibility of applying the statutes of limitations includes the above-described predatory dates. In addition, the timing, which are established for entry inspections, and terms of limitations are taken into account administrative responsibilityprovided for in violation of the Tax Code of the Russian Federation.

And these deadlines constitute exactly three years. If we talk specifically about individual entrepreneurs, for them, the law does not determine any special exceptions. Such a category of citizens is not even allocated by the judges somehow differently.

Time limit for IP - three years

Based on the foregoing, it can be concluded: in relation to the property tax. Persons and transport tax There are a three-year-term limitation period, while in relation to other varieties of arrears, legislation is not established at all (although the court uses the first provisions to all cases relating to this category).

And one more thing: due to the passage of the timing tax inspectorate Does not lose the right to file claims to court. And if the defendant does not take any actions so that the judge takes into account the lawsuit, the document will be successfully reviewed and most likely satisfied.

Duration of limitality and overpayment

Separately, you should talk about overpayment of fines, foam and taxes themselves - they (overpayments) can be:

returned payer;
we are credited to further payments.

If the overpayment was established by the fiscal body, then he is obliged to notify the payer about this for ten days. Payer, respectively, may or come for a refund return, or write an application for its offset.

On a note! The payment of the overpaid amount in the event of the guilt of the payer is carried out for three years after it is established, as described in the 78 article of the Tax Code. If the tax authority is guilty in the overpayment, the payer can seek a certain amount, so to seek help in the judicial instance.

Article 78 of the Tax Code of the Russian Federation. p. 1-4. Offset or return amounts of unnecessary tax paid, collecting, penalties, fine Article 78 of the Tax Code of the Russian Federation. P.5,6. Offset or return amounts of excessive tax paid, collection, penalties, fine
Article 78 of the Tax Code of the Russian Federation. P.7-9 Offset or Return sums of excessive tax paid, collection, penalties, fine Article 78 of the Tax Code of the Russian Federation. p.10-13. Offset or return amounts of excessive tax paid, collection, penalties, fine
Article 78 of the Tax Code of the Russian Federation. P.14-15. Offset or return amounts of excessive tax paid, collection, penalties, fine

With regard to the statute of limitations on this kind of overpayments, it is also equal to three years. Overpayments and unpaid taxes, the limitation period of which has expired, fiscal bodies simply write off (59 of the Tax Code).

Article 59. Recognition of arrears and debt on foams and fines hopeless to recovery and write-off. Full text to download