11668

The decisions of the tax authorities to appeal in the court of law shall be subject to “second…

The decisions of the tax authorities to appeal in the court of law shall be subject to “second-eye review” (for instance, by the supervising tax authority) from the perspective of expediency and legal feasibility. Such approach appears to be timely given the recent changes in the procedural law whereby the court fee relief enjoyed earlier by the tax authorities was further discontinued.

Based on the report:

State:

State Tax Service of Ukraine,

Status:

In process

— comments: The BOC and the SFS discussed this recommendation during the number of meetings. However, its' practical application is still very limited due to a large number of current disputes (around 100,000). At the same time since the 2016, all appeals to the Supreme Court are subject to the SFS's prior approval.

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