Summary: Hearing 1
While checking the parties’ eligibility to represent the institutions, the judge found out that Adil Ismayilov’s power of attorney had been issued by RFERL.İnc Company. The power of attorney was attached to the statement of claim. The judge said the power of attorney did not specify whether it authorized Adil Ismayilov to act as the defendant or the plaintiff or their representative and in what specific court. Adil Ismayilov replied that the employees of the prosecutor’s office had seized all documents, including the stamp during the search of Radio Liberty’s Baku Bureau and had not returned it to date;
Arzu Huseynov, the representative of the Ministry of Taxes, i.e. the defendant in the case, objected to the fact that the Ministry of Taxes was recognized as the defendant. He noted that it was Baku City Taxes Department who had drawn up the “Act” summing up the results of the inspection of the Radio Liberty’s Azerbaijani Representative Office. “The Ministry of Taxes does not have an administrative act on this case,” he said;
The plaintiff, i.e. the Radio was given time to resolve the issues related to both the power of attorney and the defendant.
Baku Administrative Economic Court #1, chaired by Judge Sharafat Mammadova, held a hearing on the lawsuit filed by the Azerbaijani Representative Office of the Radio Liberty against the Ministry of Taxes. The Radio Liberty seeks the annulment of the “Act” compiled by the tax authority as a result of the inspection conducted from January 2015 to March 2016 and the invalidation of the decision made on the basis of the “Act.” Under the “Act” in question, a liability was imposed on the Radio Liberty to pay a fine of 131,540 AZN.
The hearing was attended by Adil Ismayilov, plaintiff Radio Liberty’s representative, and Arzu Huseynov, defendant Tax Ministry’s representative.
While checking the parties’ eligibility to represent the institutions, Judge Sharafat Mammadova found out that Adil Ismayilov’s power of attorney had been issued by RFERL.İnc Company. The power of attorney was attached to the statement of claim. The judge said the power of attorney did not specify whether it authorized Adil Ismayilov to act as the defendant or the plaintiff or their representative and in what specific court.
Adil Ismayilov replied that the employees of the prosecutor’s office had seized all documents, including the stamp during the search of Radio Liberty’s Baku Bureau and had not returned it to date. “At this moment, the representative office does not, in effect, have its stamp or its director. In such a case, it is impossible that the Azerbaijani Representative Office grant me a power of attorney. However, the general power of attorney issued to me by the company entitles me to act even as the head of the representative office.”
Arzu Huseynov, the representative of the Ministry of Taxes, i.e. the defendant in the case, objected to the fact that the Ministry of Taxes was recognized as the defendant. He noted that it was Baku City Taxes Department who had drawn up the “Act” summing up the results of the inspection of the Radio Liberty’s Azerbaijani Representative Office. “The Ministry of Taxes does not have an administrative act on this case,” he said.
The plaintiff was given time to resolve the issues related to both the power of attorney and the defendant.
The next hearing on the case was set for June 29, 16.20.