Начисление процентов на излишне взысканный утилизационный сбор

Abstract

Domestic legislation provides for a payment for the disposal of goods, which is called a ‘recycling fee’ and is an element of the system of mandatory payments, taxes and fees. The recycling fee is a mandatory payment that is charged from the manufacturer, exporter, importer or buyer of a vehicle when importing or exporting vehicles to Russia or from the territory of the state. The recycling fee is charged at a time and is included in the cost of the vehicle. The legislator determines that the recycling fee is paid for each wheeled vehicle, each self-propelled car, each trailer. The funds of the disposal fee were directed to ensuring environmental safety and protecting public health from the harmful effects of the operated vehicles, taking into account the technical characteristics of the vehicle and its wear and tear. The relevance of the chosen topic lies in the fact that for a long time this issue was resolved unambiguously: no interest was accrued on the excessively collected recycling fee. On November 8, 2022, the Constitutional Court of the Russian Federation (CC RF) clarified that this approach is not correct and does not comply with constitutional provisions. In this regard, the question arises about the new rules for the return of 40 № 1’24 Таможенное дело АННОТАЦИИ the excessively collected recycling fee. The answer to this question is given on the basis of the provisions of regulations and materials of judicial practice. The main method of cognition in this study is the method of retrospective analysis, which is used to study the previously valid procedure for collecting overpaid disposal fee. Keywords: vehicle, recycling fee, import, self-propelled vehicle, Eurasian Economic Union, foreign economic activity, customs duty.