| Article | On Possibility of Appeal in Court Against Specific Acts of Subjects of Authority in Tax Relations Sphere |
|---|---|
| Authors | Monaienko А. |
| Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) |
| Issue | 11 / 2014 |
| Pages | 190 - 194 |
| Annotation | The author studies specific origins of public disputes, legal nature of particular acts of subjects of authority (tax advice, acts of scheduled or unscheduled audits), analyzes possibilities of appeal against them in court. The author analyzes the possibility of new obligations for taxpayers due to the order of head of a tax body on unscheduled audits. The author examines whether acts of scheduled or unscheduled audits may result in legal rights, obligations, change of termination thereof for taxpayers. The article states that tax notification decisions as well as tax advice are subject to administrative court jurisdiction in accordance with paragraph 1 part 2 of Article 17 of the Code of Administrative Procedure of Ukraine. |
| Keywords | tax audit, act, subject of authority, taxpayer, court decision, jurisdiction, legal effect. |
| References | |
| Electronic version | Download |