PECULIARITIES OF LEGAL IMPLEMENTATION OF EUROPEAN STANDARDS IN THE TAX LEGISLATION OF UKRAINE REGARDING APPEALS OF DECISIONS, ACTIONS OR INACTION OF CONTROL AUTHORITIES
PECULIARITIES OF LEGAL IMPLEMENTATION OF EUROPEAN STANDARDS IN THE TAX LEGISLATION OF UKRAINE REGARDING APPEALS OF DECISIONS, ACTIONS OR INACTION OF CONTROL AUTHORITIES
Author(s): Valentyna ShokrutaSubject(s): Law, Constitution, Jurisprudence
Published by: Międzynarodowy Instytut Innowacji "Nauka - Edukacja - Rozwój"
Keywords: European standards; judicial appeal; administrative appeal; tax law; tax relations
Summary/Abstract: The article analyzes the main documents of the Council of Europe that are important in thecontext of exploring the problems of appealing against decisions, actions or inaction of regulatoryauthorities in the field of taxation. The application of the Convention for the Protection ofHuman Rights and Fundamental Freedoms of 1950 in the examination of the practice of theEuropean Union of human rights concerning appeals against decisions, actions or omissions ofpublic authorities has been studied. A scientific analysis of some theoretical issues has beenprepared, the solution of which is related to the improvement of legislation governing this areaof relations through the implementation of European principles in the national legislation ofUkraine.
Journal: International Journal of Legal Studies (IJOLS)
- Issue Year: 10/2021
- Issue No: 2
- Page Range: 163-173
- Page Count: 11
- Language: English, Polish
