"Administrative justice: development of practice during the war" – forum with participation of the State Tax Service

State Tax Service of Ukraine joined 11th International judicial forum on the topic "Administrative justice: development of practice during the wart".

During event, Deputy Director of the Legal support department Serhii Fedorov drew attention of participants to the fact that justice in territory where the martial law has been imposed is carried out only by the courts. At the same time, due to temporary occupation and hostilities, problem of the loss of court proceedings became urgent.

Loss of court proceeding is a complete or partial loss of the court case, which is assigned with certain serial number and statistical card and in which all procedural actions and acts within such proceedings are reflected.

Along with this, continuation of consideration of the court case is possible according to letter No. 2097/0/2-22 as of 19.08.2022of the acting Chairman of the Supreme Court only if its materials have been preserved in full in the electronic form.

In turn, the courts mostly pay attention to circumstances such as complete loss or failure to save the court case materials in the electronic form, namely: missing parts of the text in scanned copies of documents attached to the lawsuit (text of documents with a postmark imprint is unreadable), impossibility to establish facts necessary for correct resolution of cases on the merits of dispute, and therefore obstacle to continuation of the court proceedings and grounds for recognizing proceedings in such cases as lost (Decision of Luhansk District administrative court on recognition of proceedings No. 360/268/19, No. 360/7147/21, No. 360/6980/21, No. 1240/2980/18 as lost).

Representative of the State Tax Service, during the speech, also emphasized that according to Articles 54 and 56 of the Tax Code of Ukraine, when the taxpayer applies to the court with a claim to declare it unlawful and/or cancel decision of the controlling body, monetary obligation is considered unsettled until the day the court decision enters into force.

Day of the end of administrative appeal procedure is considered the day of agreement of the taxpayer's monetary obligation. Based on norms of the Tax Code of Ukraine, day of adoption of decision to recognize administrative proceedings as lost is the day of agreement of monetary obligation. In such case, in order to acquire status of uncoordinated obligation, the payer must again apply to the court within the jurisdiction with a claim for annulment of decision of the controlling body.

In addition, attention of the event participants was focused on the fact that on 08.07.2023, Resolution No. 574 as of 02.06.2023 of the Cabinet of Ministers of Ukraine "On amendments to Resolution No. 1165  as of 11.12.2019 of the Cabinet of Ministers of Ukraine "On approving Procedures registration suspension of tax invoice/ adjustment calculation in the Unified register of tax invoices", which added possibility of administrative appeal of decisions: on adding the taxpayer to the list of risky and on disregarding the value added tax payer's data table.