Interest of the taxpayer as an object of judicial protection.
Journal Title: Актуальні проблеми держави і права - Year 2018, Vol 80, Issue
Abstract
The article states that in defining the object of judicial protection, the legislator made a certain inconsistency between the norms of the Constitution of Ukraine and the norms of the relevant legislation on the administration of justice, as the lawmakers added interest in the provisions of the procedural laws to the objects of judicial protection set forth in the Constitution of Ukraine. In view of this, the purpose of the article is to characterize the interest of the taxpayer as an object of redress. It has been established that the interest of taxpayers as objects of judicial protection should become legal in nature and this can be ensured in various ways. First, the payer's interest should be legitimate, which: (1) does not have the purpose of infringing the rights and freedoms of other natural and legal persons; (2) does not restrict the interests of society, the state, protected by the Constitution and laws of Ukraine, or does not comply with the Constitution or laws of Ukraine, generally recognized principles of law. Secondly, such an interest should flow, to bundle on the general content of objective law. In other words, be allowed, expected. Such an expectation or expectation may be related to compliance with the grounds for the application of tax deductibility measures (as a basis for measures of tax-coercion); expectations of truthfulness or reliability of control results, etc. At the same time, it has been proved that the legitimate interest of the taxpayer can not be directly determined by objective law, since then, in form, he acquires the characteristics of the subjective right of a person. Based on the analysis of the acts of the Constitutional Court of Ukraine and the Supreme Court of Ukraine, the existing problems in determining the interest of taxpayers as objects of judicial protection are disclosed. It is stated that the interest of the taxpayer as an object of judicial protection may be prominent as not included by the legislator in the text of the norm of the Law (Tax Code of Ukraine), but objectively existent expectations, justified expectations of the taxpayer on all possible aspects of public relations with the state in the identity of the controlling bodies or their officers / officials, but not exclusively: on the basis of measures of fiscal coercion, on the truthfulness or reliability of the results of control, on compliance with control procedures, etc.
Authors and Affiliations
А. В. Сліденко
Keywords
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