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
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.
The full version of the article is available in Ukrainian by the link.
Full text is open only for the subscribers.
SIMILAR POSTS
Renewal of tax audits: what shall be considered before deciding on allowing the tax authority to conduct the tax audit and during the tax audit? 
309
Alexander Minin and Ivan Shynkarenko participated in the round table discussion “Tax and Customs Audits – Practice and Innovations” at AНK Ukraine
1163
Is it impossible to challenge the tax audit orders even if they are issued in the absence of legal grounds? Should the taxpayer bite the bullet and tolerate the tax audit?
681
Scheduled documentary tax audit in 2024 appointed with the reference to low (compared to industry average) level of tax payment is illegal!
785
Yuliia Kryvomaz spoke at the online event of the Ukrainian Bar Association dedicated to recent court practice in tax dispute resolution
385
“A spoonful of honey in a barrel of tar”: what positive changes have been brought about by the latest amendments to the Tax Code of Ukraine?
1175
Violation of deadlines for settlement of export and import transactions: peculiarities of tax audits and liability during martial law and a little before that
846
Are you waiting for renewed audits since July 1, 2023? But they are already “here” in many aspects
3415
Leave a comment