Summary: Hearing 2
Radio Liberty’s lawyer Adil Ismayilov presented his new power of attorney to the court;
The judge told Adil Ismayilov that because he had not had this authority when signing and presenting the lawsuit to the court, the lawsuit was inadmissible.
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, Radio Liberty has been fined 131,540 AZN.
The hearing was attended by Adil Ismayilov, legal representative for Radio Liberty, and Arzu Huseynov for the Tax Ministry.
The issue of admissibility
At today’s hearing, Adil Ismayilov presented his new power of attorney to the court. At the previous hearing, the judge said that his original power of attorney was not specific enough in outlining his mandate .
However, the presiding judge told Adil Ismayilov that because the lawsuit had been presented under his original mandate – under which he lacked the proper authorization – it could not be admitted.
Adil Ismayilov rejected the judge’s reasoning. “My previous power of attorney showed that all relevant powers of Radio Liberty’s Azerbaijani office were transferred to me. Based on that power of attorney, I am considered de-facto head of the representative office. As reflected in the documents, the tax authority also recognizes me as the representative,” said Adil Ismayilov.
Arzu Huseynov, representing the Ministry of Taxes, which is the defendant in the case, left it up to the court to determine Adil Ismayilov’s authority.
Judge Sharafat Mammadova ruled the lawsuit inadmissible, on the grounds that it had been lodged by an unauthorized person.