JUDGMENTS AND THEIR INFLUENCE ON TAX RIGHT APPLICATION
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 39, Issue 2
Abstract
Article is devoted to research of a problem of influence of judgments on process of tax law enforcement. The attention to a problem of leveling of a primacy of instructions of the existing national legal system, in the countries with positivistic approaches to the right is paid. The reasons of the actual inability of judicial authorities to provide real satisfaction of legal requirements of taxpayers reveal, leveling of value of a judicial branch of the power within the mechanism of control and counterbalances is a consequence of what. Is proved that legal line items of ECHR on the legal force prevail over regulations of the domestic tax legislation. It is specified destructive nature of the current situation which promotes disorganization of all system of domestic law enforcement and leads to collisions between legal line items of ECHR and instructions of the national legal system.
Authors and Affiliations
О. М. Минаева
Keywords
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