Motivation of the court decisions in the tax disputes or “by the name because therefore is”
The aim of the project:
to reach the unity in understanding that “the nature of functioning of judicial authority consists that in such functioning the logic of power substitutes for power of logic” (Boštjan Zupančič)
Materials to the project:
- additional materials to the presentation;
- commentary of Alexander Shemiatkin “Fiscal battles in the Ukrainian courts” (available in Ukrainian). – publication: “Day”. – October 19, 2012;
- article of Alexander Minin and Alexander Shemiatkin “By the name because therefore is” or when nothing matters” (available in Ukrainian and Russian). – publication: “Ekonomichna pravda”, “Zerkalo nedeli”. – October 25, 2012;
- commentary of Alexander Shemiatkin “Fiscal disputes: is the State Tax Service always right?” (available in Ukrainian). – Internet portal “Deutsche Welle” – November 28, 2012;
- article of Alexander Minin and Alexander Shemiatkin “Where’s justice, Your Honour? (available in Russian). – publication” Yuridicheskaya Praktika”. – December 12, 2012.
- newsletter “We have been heard: the Higher Administrative Court of Ukraine determined the requirements for the court decision”. – October 9, 2012.
The High Administrative Court of Ukraine reminds of the need to motivate court decisions
Review of ECHR case-law relevant for tax disputes
Problems of motivation of court decisions in tax disputes (2012)