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 disputesChapter: News

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.