Does Verkhovna Rada play the rules or About the deadlines for the tax reform
The article provides commentaries on the Draft Law No. 3357 as of 26.10.2015 “On Amendments to the Tax Code of Ukraine regarding tax liberalization”.
It is noted that the Draft Law contains some positive aspects, but there are a number of proposals that cause a negative reaction. One of such negative elements is considered to be a proposal to include into the Tax Code yet unspecified institute of “tax consultants in the law”.
Particular attention in the article is paid to para. 4.1.9 of the Tax Code of Ukraine which stipulates that changes to any tax elements and duties cannot be made later than six months before the next fiscal period in which new rules and rates will be applicable.
Similar issue regarding implementation of tax consultants’ institution had already occurred in Poland, but the Constitutional Tribunal concluded that it requires certain time, at least a month, to settle this issue.
Is ATO over?
Or “I’ve brought you a package… But I will not give it to you”
YOU ARE BIRDS OF A FEATHER
Every one is free
The right for renewal of terms for appeal vs. res judicata principle
The Supreme Court ordered the first «exemplary» decision in the taxes cases
Updating! The case for “forming a single law enforcement practice” regarding the assessment of the verdict under Art. 205 of the Criminal Code in relation to the director of the counteragent was transferred for consideration of the Grand Chamber of the Supreme Court