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Publication date: 23.05.2024
lawyer, 23 years of experience in enforcement.
Encouraging the tax authority to comply with a court decision
It quite often happens that a taxpayer seeks in court to declare illegal a tax authority's decision, for example, to refuse to register a tax invoice, but the same authority ignores the court's decision in favor of the taxpayer (despite having received a copy of it), and as it shows practice, refers to the fact that the execution of the court decision takes time, without specifying the execution period itself.
There are several ways to influence the regulatory body:
- direct appeal to the tax payer's supervisory authority or his lawyer with a corresponding demand with an executive letter attached to it;
- appeal to the executive service for enforcement,
- appeal to law enforcement agencies;
- appeal through the interactive service "Pulse";
- electronic appeal to the Internet resource of the Government "hotline" 1545;
- filing a complaint with the business ombudsman.
Article 5 of the Law of Ukraine "On Appeals of Citizens" contains a list of requirements to which an appeal, statement or complaint must meet.
The provisions of Art. 8 of the Law provides for cases when the appeal is not subject to consideration.
As practice shows, recently this method has become more effective, although the taxpayer cannot influence the deadline for the execution of the decision by the controlling body, but can only receive an answer within 30 days. Before filing such an application, you must apply for a writ of execution to the court that made the decision.
A lawyer's request is no less effective. According to the provisions of Part 2 of Art. 24 of the Law of Ukraine "On Advocacy and Advocacy", the deadline for considering a request is no more than 5 working days from the day of its receipt, during which the controlling body must provide the requested information and copies of documents, except for information and documents with limited access.
Article 382 of the Criminal Code of Ukraine establishes liability for failure to comply with a court decision.
Filing a complaint about a criminal offense is a fairly effective means, if the complaint is registered and then the proceedings are opened.
Section II of the Procedure for Keeping Unified Records in Police Bodies (Subdivisions) of Statements and Notifications About Criminal Offenses and Other Events, approved by Order of the Ministry of Internal Affairs dated February 8, 2019 No. 100, establishes the procedure for submitting an application.
The interactive service "Pulse" is a tool for two-way communication with citizens and business entities, which makes it possible to prevent offenses by employees of the State Tax Service of Ukraine.
Payers have the opportunity to report illegal actions and inactions, possible corruption offenses of specific officials of structural subdivisions of the service and its territorial bodies by using the appropriate phone number posted on the service page on the website of the State Tax Service of Ukraine.
On the website of the Government "hotline" 1545, you can leave both a verbal and an electronic appeal regarding a wide range of issues.
To submit an application, you need to either call or, after registering, fill out an electronic application yourself.
You can submit a complaint to the Business Ombudsman Council by mail or online. At the same time, the process of filing a complaint online is very simple: all you have to do is fill out the online form on the Council's website. Anyone can submit an application absolutely free of charge.
Usually, the controlling body does not directly refuse to implement the court decision, but indicates the need for a certain time for implementation, without any specification of how much time is needed.
In accordance with the provisions of Art. 14-16 of the Law of Ukraine "On Appeals of Citizens", in cases of receiving an appeal, statement or complaint, the supervisory body is obliged to consider them.
According to Art. 20 of the Law of Ukraine "On Appeals of Citizens", the term of consideration of an appeal is up to 30 days. At the well-founded written request of a citizen, the review period can be shortened.
Practicing lawyers call this method quite effective, however, they draw attention to the fact that quite often such statements are not registered, in which case the inaction of the investigator in connection with the failure to enter information into the EDPR should be challenged and the relevant information should be entered into the Unified Register of Pretrial Investigations.
If the complaint meets the mentioned requirements, the Council conducts an investigation within 3 months. If there is indeed a violation by the supervisory authority, the Council sends recommendations that the supervisory authorities must take into account.
Due to the need to encourage regulatory bodies to implement court decisions, institutions aimed at protecting taxpayers in such situations are functioning in Ukraine.
So, as can be seen from the above, in order to restore one's right, it is advisable to obtain the services of a lawyer or the sound advice of a lawyer.
Legal service "Consultant" provides all types of legal services, including online legal services. Specialists of our service will make a legal analysis of the situation and help to conduct a court process and restore the violated right.
