Tax disputes. Litigation with the tax authority

document – example – COMPLAINT against a tax notification-decision
document – example – STATEMENT OF CLAIM for the annulment of a tax notification-decision
document – example – favorable court decision on contesting the tax authority’s decision
our publication in the Liga Zakon magazine, instructions and sample documents

According to Art. 6 of the Code of Administrative Procedure of Ukraine, every taxpayer may apply to the court if they believe that their rights, freedoms or interests have been violated by a decision, action or inaction of the tax authority. 

According to Art. 56 of the Tax Code of Ukraine, decisions adopted by a controlling authority may be appealed administratively or in court. However, an inspection report, for example, cannot be appealed because it is not a decision of the tax authority.

Practice shows that it is often possible to defend one’s position, but only with the ability to navigate the large body of normative documents regulating tax relations.

At first glance, resolving tax disputes in court may seem more promising and more likely to succeed than addressing issues with a higher tax authority. But this is not always the case. On the one hand, less time may be spent, and on the other hand the higher tax authority is supposed to oversee the functioning of the entire system and ensure legality within it. Therefore, if you have sufficient evidence of your position, both options should be considered. A lawyer experienced in arbitration disputes with the tax authorities will analyze the situation and develop an optimal course of action aimed at restoring your rights and interests. If you are confident in your position in a dispute with the tax authorities, it is worth defending it by all available means with the assistance of a knowledgeable lawyer in this field.

All of the above suggests that for full and, most importantly, effective interaction between the taxpayer and the “system” you need the legal services of a professional who will defend your rights and interests from the moment the violation occurs until they are restored.

The law does not prohibit taking both actions simultaneously. 

According to Art. 56 of the Tax Code of Ukraine, a complaint to a higher-level controlling authority may be filed within 10 calendar days from the moment of receiving an unlawful decision. The higher-level controlling authority must in all cases respond to the applicant within 20 days.

The time limit for judicial appeal of a tax authority’s decision is stipulated in the Tax Code of Ukraine (para. 56.18 of Art. 56) and is three years. The period for judicial consideration of the case under Art. 122 of the Code of Administrative Procedure of Ukraine is one month.

If the tax authority has issued an unlawful decision against you, seek professional assistance. Drafting a complaint or a claim to the court — despite its apparent simplicity — is still not an easy task. Top specialists of our company (Kyiv) will ensure protection in tax disputes and help you defend your interests both before controlling authorities and in courts of various levels.