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.
Alexander Minin delivered report in the XII Tax Forum of the Ukrainian Bar Association
The status of “risky”: To appeal or not to appeal?
How should business interpret announcement of the 10-10-10 (+3) tax reform
Tax legislation in conditions of the martial law in Ukraine
What changes have been made to the Tax Code since January 01, 2022 by Law No. 1914
Tax incentives for significant new investments
Changes in the tax sphere effective from January 1, 2021
Migration and taxation issues in times of COVID-19