The tax authorities will not pay a court fee when applying to the court for recovering a tax debt and Unified Social Contribution debt
According to the latest amendments in the legislation regarding the payment of court fees the tax authority will be exempted from paying the court fee for filing a claim for the recovery of tax debt and Unified Social Contribution debt.
At the same time, we believe that such changes contradict the constitutional principle of equality, since no benefits have been established for taxpayers regarding the payment of a court fee in the event of filing a lawsuit for the collection of budget debt.
Such differences must be objectively justified and fair. However, at first glance, the logic of the proposed changes hardly actually corresponds to the principle of equality and justice.
The full version of the article is available in Ukrainian by the link.
Kind regards,
SIMILAR POSTS
Procedural pressure 
5
Accounting and/or tax compliance outsourcing: Does it exempt the taxpayer from responsibility for possible errors?
283
Documents during tax audits vs. evidence in tax disputes
483
Alexander Minin and Yuliia Kryvomaz spoke at the XIV Tax Forum of the Ukrainian Bar Association
336
Additional capital in Ukrainian TOVs (LLCs): Is it now easier or harder for tax purposes?
1203
Triple reduction in tax assessments and a cancelled tax notice – a big win for our agribusiness client
320
Tax authorities’ requests abroad: taxation risks in transactions with non-residents
1067
Documents from territorial recruitment centers, tax authorities, or customs are sent by post but not actually delivered: How this can cause problems for the recepient
2375
The Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports has entered into force for Ukraine: Implications for participants of MNE groups in Ukraine
1082
Where to find the true law? OR
How to determine valid provisions of the Tax Code at the particular time period?
1952
Alexander Minin delivered report in the XII Tax Forum of the Ukrainian Bar Association
1224
Leave a comment