4.  The applicant was born in 1948 and lives in Kremenchuk, the Poltava region. 5.  On 8 April 2003 the Kryukivsky District Court of Kremenchuk (the “District Court,” Крюківський районний суд м. Кременчука Полтавської області) ordered the Kremenchuk Tax Inspectorate (the “Tax Inspectorate,” Кременчуцька об'єднана державна податкова інспекція) to pay the applicant UAH 113,984.80,[1] the amount of overpaid tax. 6.  On 29 May 2003 the Kryukivsky District Bailiffs' Service of Kremenchuk (“the Bailiffs,” Відділ Державної виконавчої служби Крюківського районного управління юстиції м. Кременчука) instituted enforcement proceedings in respect of the above judgment. 7.  On 4 November 2003 the Tax Inspectorate refused to pay the judgment debt and maintained that it should be due from the State Treasury. 8.  On 26 December 2003 the Bailiffs requested the District Court to explain how to enforce the judgment of 8 April 2003. 9.  On 29 December 2003 the District Court found that the judgment debt was to be paid directly from the State Budget and ordered the State Treasury of Kremenchuk (the “Treasury,” Кременчуцьке відділення Державного казначейства України) to pay the award due to the applicant. 10.  At the request of the Treasury, on 20 May 2004 the District Court gave a new explanation as to the enforcement of the judgment of 8 April 2003. In particular, the court ordered that the payment be made from the banking account of the Tax Inspectorate. 11.  On 16 March 2005 the Tax Inspectorate informed the Bailiffs that the sum of the tax overpaid by the applicant had been transferred to the State budget and provided the requisites of the respective account managed by the Treasury. 12.  At the request of the Bailiffs, on 8 August 2005 the District Court modified its explanation of 20 May 2004 and confirmed that the Bailiffs should collect the award due to the applicant from the above Treasury's account. 13.  On 21 June 2006 the judgment of 8 April 2003 was enforced in full.