An electronic tax invoice can give rise to liability
- 2017-11-10
"MLL Industries" LLC filed a court claim against "Grighovshin" LLC in the Court of General Jurisdiction of Kentron and Nork-Marash administrative districts. The claimant’s representative, Hayk Sahakyan, presented to the court important factual evidence for the settlement of the case.
In particular, on the basis of the agreement, MLL Industries LLC supplied goods to Grighovshin LLC.
Subsequently, our client submitted an electronic tax invoice to the defendant, which was confirmed by the latter's electronic signature. However, the company did not fulfill its contract obligation. By referring to Articles 345, 436, 521, 450, 347, 348, 411 of the RA’s Civil Code, the claimant asked the court to levy 408,757 AMD from defendant, as well as an interest provided by Article 411 of the same code, to be calculated from the moment the claim is submitted to the court until the actual fulfillment of the obligation.
Based on the above-mentioned legal and factual evidence, the court upheld our claim.