Publication date: 19.05.2024
IS THE STATE INTERESTED IN LOSING MONEY IN BANKRUPTCY PROCEEDINGS?
The draft Law of Ukraine "On Amendments to Article 19 of the Code of Administrative Procedure of Ukraine on the Administrative Jurisdiction of Disputes in Which a Party is a Taxpayer in Which a Bankruptcy Case Has Been Opened" (reg. No. 11128) caused active discussions among experts and the public. The initiators of this draft law are convinced of the need to introduce changes that would define administrative courts as competent to resolve disputes between taxpayers and
supervisory authorities regardless of their bankruptcy status.
Draft Law on Amendments to Article 19 of the Code of Administrative Procedure of Ukraine
At first glance, such a step may seem logical, since disputes between taxpayers and government agencies arise frequently and can have serious consequences for both parties. However, it is worth carefully analyzing all the consequences that may arise as a result of the adoption of such a law.
One of the arguments put forward by the initiators is the need to settle the inconsistency with the determination of the jurisdiction of disputes in which one of the parties is a taxpayer, but the case is filed for bankruptcy. However, it is worth remembering that the system of judicial power in Ukraine has its own hierarchy, and the decision about which court will be competent to consider a certain type of case has its own logic.
Legal Hierarchy and Jurisdictional Logic in Ukraine's Judicial System
In particular, in the field of bankruptcy, there are a large number of issues related to the rights and interests of creditors, including the state. The adoption of a draft law, which provides for consideration of tax disputes in administrative courts, may complicate the process of consideration of a bankruptcy case, as well as disturb the balance of interests of various parties.For example, in the event of bankruptcy of the taxpayer, the state as a creditor may have certain requirements regarding the repayment of the tax debt. If the tax dispute will be resolved in the administrative court, this may lead to problems with repayment of the debt or debt to the state budget. You may be interested in the following articles: lawyer's consultation, lawyer's consultation, document analysis, legal analysis of the situation, written consultation, verification of documents by a lawyer , lawyers documents, lawyer's help online, lawyer online, legal opinion, lawyer's legal opinion, lawyer online.
In addition, it is important to consider that courts in different jurisdictions may have different experience and understanding of complex tax issues. Consideration of tax disputes in specialized courts can provide a more qualitative and objective decision, as well as help avoid misunderstandings and conflicts between the parties.
Future Considerations for Tax Dispute Jurisdiction in Ukraine
Therefore, before making a decision to amend Article 19 of the Code of Administrative Procedure of Ukraine regarding the administrative jurisdiction of disputes in which a party is a taxpayer with respect to whom a bankruptcy case has been initiated, it is necessary to conduct a thorough analysis of all the consequences of this step and take into account the interests of all interested parties. It is important to ensure a balance between the rights of creditors, including the state, and the interests of the debtor, as well as to ensure effective and fair consideration of tax disputes in accordance with the law.
