SOME DISCUSSION ASPECTS OF ACTUAL INSPECTIONS
Journal Title: Право та інновації - Year 2018, Vol 3, Issue 23
Abstract
Problem setting. The article states that one of the burning issues is the question of determining the grounds for tax control, and in particular, actual inspections. Currently, there are two polar approaches, both in case law and in the doctrine, regarding the cases in which the order of the head of the controlling body regarding the appointment of an actual inspection meets the requirements of paragraph 81.1. Art. 81 of the Tax Code of Ukraine. Article’s main body. Basing on the systematic analysis of the provisions of the Tax Code, it was stated that in formulation of the grounds for the implementation of actual inspections, were used different in terms of semantics, but related in the content of the concept, such as: "if there is at least one of these grounds," "if there are grounds for their conduct, defined by this Code "," grounds for carrying out the inspection, determined by this Code ". It is emphasized that the right of the taxpayers to protect their rights and legitimate interests depends on the correct definition of the essence of the said phrases. Taking into account the practice of the Constitutional Court of Ukraine and the European Court of Human Rights, it has been proved that the notion of grounds should be interpreted not as a numbered reference to the relevant subclause in the article of the Tax Code of Ukraine, but as the specific circumstances that are referred to and objectively exist in these sub-clauses. When appointing an actual inspection, the controlling authority should directly refer to the relevant tax information. Conclusions and prospects for the development. Mandatory determination of grounds means the indication in the order of the head of the controlling body of the information received regarding violation of the requirements of the current legislation, information on the address of the buyer (the consumer) and other circumstances that became the basis for the appointment and conduct of the actual inspection. This is done with reference to the relevant sub-clause of paragraph 80.2. Art. 80 Tax Code of Ukraine that cover the subject of verification.
Authors and Affiliations
O. O. Dmytryk
Keywords
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