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,
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