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LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of July 31, 2008 No. 1331/100/13-08

Concerning implementation by tax authorities of control of observance of the tax legislation

By part two of article 2 of the Law of Ukraine "About the basic principles of the state supervision (control) in the field of economic activity" (in edition of Item 17 of the Section II of the Law of Ukraine "About the Government budget of Ukraine for 2008 and about modification of some legal acts of Ukraine") it was determined that operation of this Law does not extend, in particular, to the relations which arise during implementation of measures of currency exchange control, customs control, control of observance of the budget and tax legislation, control of observance of procedure for carrying out calculations, of production and the address of alcohol, alcoholic beverages and tobacco products.

The solution of the Constitutional Court of Ukraine of 22.05.2008 N 10-rp/2008 (case concerning subject and contents of the Law on the Government budget of Ukraine) was acknowledged unconstitutional, in particular, provision of Items 10 - 18 Sections II of the Law of Ukraine "About the Government budget of Ukraine for 2008 and about modification of some legal acts of Ukraine".

Therefore, from the moment of the introduction in action of the Decision Constitutional Court and Ukraine of 22.05.2008 N 10-rp/2008 in the Law of Ukraine "About the basic principles of the state supervision (control) in the field of economic activity" there are no provisions which directly exclude distribution of operation of the specified Law on the relations which arise during control of observance of the tax legislation.

Therefore, the procedure bodies of the State Tax Service of the functions, including concerning control of timeliness, reliability, completeness of charge and tax payment and charges, is determined first of all by the Law of Ukraine "About the State Tax Service in Ukraine".

Besides, as it is specified in part one of article 2 of the Law of Ukraine "About the basic principles of the state supervision (control) in the field of economic activity", operation of this Law extends to the relations connected with implementation of the state supervision (control) in the field of economic activity. At the same time the relations in the course of control of observance of the tax legislation do not belong to the sphere of economic activity, and are the relations which arise in the field of management. Therefore legal regulation of these relations is performed by the special legislation and, in particular, the Law of Ukraine "About the State Tax Service in Ukraine".

Thus, the provisions of the law of Ukraine "About the State Tax Service in Ukraine" which determine procedure of control by tax authorities of observance of requirements of the tax legislation are special in comparison with the provisions of the law of Ukraine "About the basic principles of the state supervision (control) in the field of economic activity".

Considering brought, during the decision administrative courts of the disputes connected with control of observance of requirements of the tax legislation, legitimacy of actions of bodies of the State Tax Service and, in particular, conducting checks it is necessary to estimate using provisions of the Law of Ukraine "About the State Tax Service in Ukraine".

The specified letter I suggest to inform judges of district administrative courts for accounting when implementing justice.

 

Chairman of the Highest

administrative court of Ukraine O. Pasenyuk

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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