Improvement of judicial practice was discussed at the STS

Press service of the State Tax Service of Ukraine, published 13 May 2021 at 17:23 Chapter: News

Prospects for optimizing procedures for supporting court cases in the tax sphere were discussed today by representatives of the State Tax Service and the Business Ombudsman Council. Representatives of the Business Ombudsman Council presented to tax specialists a systematic report “How business can enforce court decisions in Ukraine”, which sets out recommendations for improving work in this area.

Specifically, was noted the need to increase efficiency in the procedure of administrative appeal against tax notifications-decisions, including through critical evaluation of the contested decisions taken by regional authorities during audits. It was also suggested to adjust the administrative practice of application of certain legislative provisions taking into account the case law on similar issues, etc.

In turn, the STS’s experts thanked for systematic analysis and noted that the STS gives considerable attention resolving legal disputes. In general, procedure of the pre-trial resolution of tax disputes is preferred and tax specialists apply to the court in case of failure to reach a compromise. At the same time, a lot of analytical work is being done to gather the evidence base and, accordingly, to effectively protect the state’s interests in the courts.

Tax specialists systematically analyze the case law for application of appropriate measures to ensure that no further decisions are made that do not comply with applicable law and can subsequently be lost in court.

Representatives of the Business Ombudsman Council noted recent improvements of the STS’s work in the judicial practice and wished to maintain such tendencies in the future.

According to Deputy Business Ombudsman Tetyana Korotka, logic of suggested by the Business Ombudsman Council system recommendations for improving situation of voluntary enforcement of the court decisions in favor of business is to introduce such an algorithm of the STS in the court support, appeals that would not change this vector in the long run.

Participants of the meeting agreed on further cooperation in matters of judicial practice in order to preserve achieved potential and improve the quality of work on certain issues.

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