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The Supreme Court is at the service of tax authorities, or how the Supreme Court abolished the tax code, making the right to a tax audit indisputable and absolute

authors: Alexander Shemiatkin, Tetiana Poberezhska

02 October, 2023 Exclusive

The taxpayer has the right to oppose the tax authorities to conduct the tax audit considering such audit unlawful. In case of non-admission of the tax authorities to conduct the audit, tax authorities have a right to apply the administrative seizure to the taxpayer’s property. The lawfulness of the seizure should be examined and confirmed by the court within 96 hours since it is applied. Until recently if the taxpayer filed a claim to the court regarding the unlawfulness of the tax audit the court considering the issue with the seizure did not confirm it, meaning that the seizure was terminated within these terms. Therefore, the taxpayer could continue using his property while the claim regarding the unlawfulness of tax audit has been under court consideration. However, now the Supreme Court has changed its position: the court considering the legality of the administrative seizure should examine the lawfulness of tax audit as well. The court has only 96 hours to analyse the issue and file the decision. It puts additional burden on courts as well as limits the rights of the taxpayers to appeal against the unlawful tax audit making such an appeal useless and inefficient means of protection of taxpayers’ rights.

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