Александра Урошлева
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В соответствии со ст. 19 Договора о Евразийском экономическом союзе (далее – Договор) на постоянной основе функционирует Суд ЕАЭС (далее также – Суд). По заявлениям юрлиц и ИП Суд уполномочен рассматривать споры:
о соответствии Договору и (или) международным договорам в рамках Союза решений Евразийской экономической комиссии (далее – ЕЭК, Комиссия) или их отдельных положений, непосредственно затрагивающих права и законные интересы заявителя в сфере предпринимательской и иной экономической деятельности, если такие решения (их отдельные положения) повлекли нарушение предоставленных Договором и (или) международными соглашениями в рамках Союза прав и законных интересов заявителя;об оспаривании непосредственно затрагивающих права и законные интересы хозяйствующего субъекта действий (бездействия) ЕЭК, если они повлекли нарушение прав и законных интересов заявителя, предоставленных Договором и (или) иными международными договорами в рамках ЕАЭС (подп. 2 п. 39 Статута Суда ЕАЭС).
Часто хозяйствующие субъекты оказываются не способными выиграть дело из-за того, что не понимают специфики процесса. На это обратила внимание судья Суда ЕАЭС, профессор, заслуженный юрист РФ, заведующая кафедрой международного права Российского государственного университета правосудия, д. ю. н. Татьяна Нешатаева на практической конференции «Таможенные споры», организованной агентством MBS. В Суде хозяйствующие субъекты начинают настойчиво доказывать с опорой на факты, какой ущерб был им нанесен в результате принятия решения или действия (бездействия) ЕЭК, хотя, по выражению Татьяны Нешатаевой, это вторично. Задачей Суда ЕАЭС по сути является контроль за актами и действиями ЕЭК. «Суд такого рода, какой создан в Минске – это суд по типу конституционного, только для экономики пяти стран», – считает судья.
Аналитическая система «Сутяжник» поможет узнать, какие обстоятельства являются решающими для судов в конкретном виде споров. Вы сможете понять, как нужно скорректировать исковое заявление или претензию, чтобы увеличить вероятность принятия решения в вашу пользу.
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В последнем решении Суда ЕАЭС от 7 марта 2019 года Суд, как отметила профессор, не смог признать норму решения ЕЭК не соответствующей Договору и (или) иными международными договорами в рамках ЕАЭС именно из-за того, что юрлицо-заявитель не доказало дефективность нормы решения Комиссии. Акционерное общество обратилось в Суд с заявлением о признании Решения Коллегии Комиссии от 3 октября 2017 года № 132 «О классификации комплектующих для одноразовых шприц-ручек, применяемых для подкожного введения инсулина, в соответствии с единой Товарной номенклатурой внешнеэкономической деятельности Евразийского экономического союза» не соответствующим Договору и международным соглашениям в рамках ЕАЭС. Ключевая проблема в деле заключалась в том, что, по мнению заявителя, решение Комиссии создает правовую неопределенность, так как позволяет классифицировать шприц-ручки с инсулином по Товарной номенклатуре внешнеэкономической деятельности ЕАЭС и как шприцы, и как лекарственные средства. При этом ставка ввозной таможенной пошлины в отношении шприцов для введения инсулина составляет 5%, а в отношении лекарственных средств, содержащих инсулин, в виде дозированных лекарственных форм – 0% (товарные позиции 9018 31 100 9 и 3004 31 000 0, соответственно).
Апелляционная палата Суда ЕАЭС в решении по делу (к которому, кстати, написано три особых мнения) отметила, что вопрос правильности классификации для таможенных целей конкретного товара выходит за пределы предмета спора. Дискреция Суда не позволяет самостоятельно осуществлять классификацию товаров. При этом Суд указал, что оспариваемое решение ЕЭК было принято Комиссией в рамках ее полномочий (решение Апелляционной палаты Суда ЕАЭС от 7 марта 2019 г.).
Хотя компания проиграла дело, важно то, что в решении Коллегии Суда ЕЭАС по нему обозначена позиция по вопросу доказывания. Суд указал, что нарушение прав и законных интересов хозяйствующего субъекта может повлечь только не соответствующее праву Союза решение Комиссии. А в связи с этим проверке факта нарушения прав и законных интересов заявителя должна предшествовать проверка оспариваемого решения ЕЭК на предмет его соответствия Договору и (или) международным договорам в рамках ЕАЭС (решение Коллегии Суда ЕАЭС от 21 декабря 2018 г.).
Напомним, что порядок рассмотрения дел о разрешении споров в Суде определяется Регламентом Суда (п. 52 Статута Суда ЕАЭС). А согласно п. 1 ст. 45 Регламента Суда ЕАЭС Суд при рассмотрении дела по заявлению хозяйствующего субъекта об оспаривании решения или действия (бездействия) ЕЭК в судебном заседании осуществляет проверку полномочий Комиссии на принятие оспариваемого решения (действия, бездействия), факта нарушения прав и законных интересов заявителя, а также самого оспариваемого решения (действия, бездействия) на соответствие Договору и (или) иным соглашениям в рамках ЕАЭС. Кроме того, нужно учитывать, что Суд не вправе отменять решения ЕЭК. По итогам рассмотрения дела Суд ЕАЭС признает решения (действия, бездействие) Комиссии либо соответствующими Договору и иным соглашениям в рамках Союза либо не соответствующими (п. 102, п. 108-109 Статута Суда ЕАЭС).
Татьяна Нешатаева подчеркнула также, говоря об обозначенном выше деле, что доказывать дефективность решения Комиссии можно было бы в том числе через обоснование недопустимости принятия такого нормативного правового акта, который касается конкретного лица и ситуации. Ведь одним из признаков НПА является распространение действия на неопределенный круг лиц. Судья обратила внимание на то, что заявитель выиграл все судебные споры по вопросу классификации товара в арбитражных судах Российской Федерации. «Но Суд ЕАЭС – это не арбитражный суд, а суд нормы», – отметила профессор.
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