Article title On Possibility of Appeal in Court Against Specific Acts of Subjects of Authority in Tax Relations Sphere
Name of magazine Legal journal «Law of Ukraine» (Ukrainian version)
Issue 11/2014
Сторінки [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.