В случае неправомерного списания средств с ЕНС на сумму списания можно начислять проценты
В деле А76-24862/2023 Верховный суд РФ озвучил позицию о правовой природе положительного сальдо на ЕНС.
Налогоплательщик может распоряжаться переплатой на ЕНС. Неправомерное уменьшение положительного сальдо подлежит квалификации в качестве действий по излишнему взысканию денежных средств. На данную сумму могут быть начислены проценты по п.4 ст.79 НК РФ.
В случае неправомерного списания средств с ЕНС на сумму списания можно начислять проценты
В деле А76-24862/2023 Верховный суд РФ озвучил позицию о правовой природе положительного сальдо на ЕНС.
Налогоплательщик может распоряжаться переплатой на ЕНС. Неправомерное уменьшение положительного сальдо подлежит квалификации в качестве действий по излишнему взысканию денежных средств. На данную сумму могут быть начислены проценты по п.4 ст.79 НК РФ.
These administrators had built substantial positions in these scrips prior to the circulation of recommendations and offloaded their positions subsequent to rise in price of these scrips, making significant profits at the expense of unsuspecting investors, Sebi noted. But Telegram says people want to keep their chat history when they get a new phone, and they like having a data backup that will sync their chats across multiple devices. And that is why they let people choose whether they want their messages to be encrypted or not. When not turned on, though, chats are stored on Telegram's services, which are scattered throughout the world. But it has "disclosed 0 bytes of user data to third parties, including governments," Telegram states on its website. Update March 8, 2022: EFF has clarified that Channels and Groups are not fully encrypted, end-to-end, updated our post to link to Telegram’s FAQ for Cloud and Secret chats, updated to clarify that auto-delete is available for group and channel admins, and added some additional links. Unlike Silicon Valley giants such as Facebook and Twitter, which run very public anti-disinformation programs, Brooking said: "Telegram is famously lax or absent in its content moderation policy." In this regard, Sebi collaborated with the Telecom Regulatory Authority of India (TRAI) to reduce the vulnerability of the securities market to manipulation through misuse of mass communication medium like bulk SMS.
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