Today, on April 6, 2017, the roundtable meeting on urgent problems of administrative tax disputes proceedings has been held in the hall of the Supreme Administrative Court of Ukraine with the participation of judges, lawyers and scientists.
"Court practice on tax disputes is forming slowly enough. Given the dynamics of changes in tax legislation, the Supreme Administrative Court of Ukraine simply does not have time to form a practice by the time the legislation will change again. Therefore, tax disputes require professional discussion",outlined the problems Danylo Hetmantsev, President of the Association of Tax Advisers.
According to him, disputes regarding the VAT refund, the functioning of the VAT electronic administration system, income tax on forgiven debt, property tax etc. were popular in the last year. Experts has not ignored the position of the Supreme Court of Ukraine concerning fictitious nature that has been repeatedly criticized by lawyers and judges. Polianychko Anton, Advisor of the President of the Supreme Administrative Court of Ukraine, elucidated in detail this issue in his report, he also said that the judges of the Administrative Courts had to prepare a new category of cases since 1 April right now, namely appealing decisions of the Committee of the State Fiscal Service regarding the refusal of registration of tax invoices. This will be a result of the launch of the blocking mechanism of registration of tax invoices that has been already running in test mode since 1 April.
"However, the current situation must be changed", thinks Vita Forsiuk, CEO TaxLink. She noted in particular that the court has been turned into a supervisory authority, which, instead of the defining the legality of decisions, determines the fact. "As a result, the taxpayer competes with the court, rather than with the supervisory authority", says the lawyer.
Moreover, a few points should be kept in mind, namely registration of the draft of the new Code of Administrative Proceedings and a number of structural changes in the State Fiscal Service from the transfer of verification work to the regional level to the liquidation of legal entities by the SFS at the regional level. Ruslan Arsirii, the judge of Kyiv District Administrative Court, and Liudmyla Demchenko, the Head of the Main Department of the SFS in Kyiv city, drew attention of the participants of the roundtable meeting to these points.
