Article title Judicial Doctrines Requiring Review from the Perspective of Administrative Process
Authors
Name of magazine Legal journal «Law of Ukraine» (Ukrainian version)
Issue 2/2018
Сторінки [84-101]
DOI https://doi.org/10.33498/louu-2018-02-084
Annotation

The issues relating to the attribution of a doctrine to sources of law gain increasing attention of scholars and practitioners. Recently, the issues of a judicial doctrine and its place in the law administration environment are of a particular interest, and this is due, in particular, to the variability of procedural law and the changing role of a judicial doctrine in the context of application of legal provisions. Despite a large number of works focused on various aspects of legal doctrine, it should be stated that this issue is still very insufficiently researched. And since the available studies were made prior to the adoption of new procedural codes, they are not based on the updated procedural law. As a result, there are still unresolved issues of defining the concept of judicial doctrine in the restated Code of Administrative Judicial Procedure of Ukraine (hereinafter – CAJP of Ukraine) as well as those of determining the meaning of the phrase “taking into account the opinion” of the Supreme Court in the context of article 242 of the said Code, and etc. The aim of this article is to study the concept of judicial doctrine in the administrative process and its place in the system of sources of law, and also to find out how the judicial doctrine correlates with rulings of the Supreme Court, to determine the conditions for the application by courts of article 242 of the CAJP of Ukraine and to formulate the proposals for the need of reconsidering some opinions of the Ukrainian Supreme Court (hereinafter – USC) in specific cases. The authors have established that judicial doctrine in the context of administrative process refers to the opinions about the application of legal provisions as set forth in the rulings of the Supreme Court. They should not be confused with a casual interpretation of law contained in the rulings of the Supreme Court. Lower level courts should not take into account the opinions of the Supreme Court literally, but should pay due attention to their hierarchy in the system of sources of law, as well as to particular circumstances of a case. These opinions do not change or cancel, but rather supplement the current legal framework, and therefore, courts may not use them in the event of any inconsistency with law and the rule of law principle. Presently there is a need for reconsideration of some opinions of the USC in specific cases which are perceived (sometimes absolutely without any reason) by courts as judicial doctrines. In particular, these are cases involving incompatibility of the status of a fake illegal enterprise with legitimate business activities; and also cases for invalidation of unreliable data entered into tax authorities’ databases and withdrawal of relevant information therefrom; as well as cases for ascertaining of legitimate business activities and the status of primary documents when their signatory denies his/her signature; and also for budgetary compensation of value added tax; and for the need of land tax payment by owners of apartment houses. Therefore, when making decisions it is necessary to distinguish a causal interpretation of legal provisions and rulings of the Supreme Court from the opinions stated therein. Courts should be aware of the need to use the latter not literally, but with due regard for the specific circumstances of the case and the hierarchy in the system of sources of law.

Keywords judicial doctrine; sources of law; opinions of the Supreme Court; tax due diligence doctrine; judicial reform
References

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Bibliography

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