Representatives of the State Tax Service took part in a seminar on the practical application of decisions of the EU Court of Justice in tax disputes

Seminar on the practical application of decisions of the EU Court of Justice in tax disputes was held.

Participants, during the event, got acquainted with the following:

1. Decision of the Court of Justice of the EU is final and not subject to appeal, as well as non-fulfillment of conditions of decisions is a basis for prosecution, i.e. as a result they have a higher legal force.

2. Decisions of the Court of Justice of the EU are of the nature of (related decisions), that is, they have a precedential nature, and in case that the court considers it necessary to depart from a previously formed position, there is a separate procedure for rendering such decisions.

Workshop was held with the EU4PFM support and was aimed at helping tax officials apply acquired experience in practice as a part of Ukraine's preparations for the EU accession.