{"id":4241,"date":"2019-10-08T06:29:39","date_gmt":"2019-10-08T06:29:39","guid":{"rendered":"https:\/\/arou.ua\/?p=4241"},"modified":"2024-09-06T08:55:45","modified_gmt":"2024-09-06T08:55:45","slug":"predstavitelstvo-interesov-klienta-v-verhovnom-sude-po-nalogovym-sporam","status":"publish","type":"post","link":"https:\/\/arou.ua\/en\/blog\/predstavitelstvo-interesov-klienta-v-verhovnom-sude-po-nalogovym-sporam\/","title":{"rendered":"Representation of Client Interests in the Supreme Court for Tax Disputes"},"content":{"rendered":"

[vc_row full_width=”stretch_row” first_background_type=”gradient” first_background_gradient=”#920304||rgba(255,145,145,0)||46;88||90||linear” css=”.vc_custom_1721721431856{background-image: url(https:\/\/arou.ua\/wp-content\/uploads\/2019\/10\/maksim-yurist-background.jpg?id=2288) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}”][vc_column width=”1\/2″ offset=”vc_hidden-sm vc_hidden-xs”][vc_empty_space height=”120px”][vc_custom_heading text=”Representation of Client Interests in the Supreme Court for Tax Disputes” font_container=”tag:h1|font_size:40|text_align:left|color:%23333333|line_height:1.3″ google_fonts=”font_family:Ubuntu%3A300%2C300italic%2Cregular%2Citalic%2C500%2C500italic%2C700%2C700italic|font_style:700%20bold%20regular%3A700%3Anormal” subtitle_color=”#ffffff” el_class=”headerbannertext”][vc_row_inner][vc_column_inner offset=”vc_hidden-sm vc_hidden-xs”][vc_empty_space][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=”1\/2″]

CONTACT WITH ME<\/span><\/div>
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MAXIM SLOBODIANIN
\n<\/strong>Lawyer<\/strong><\/p>\n

[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=”120px”][\/vc_column][vc_column width=”1\/2″ offset=”vc_hidden-sm vc_hidden-xs”][\/vc_column][\/vc_row][vc_row full_width=”stretch_row_content_no_spaces”][vc_column alignment=”left” offset=”vc_hidden-lg vc_hidden-md”]

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CONTACT WITH ME<\/span><\/div>
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    <\/div>[vc_empty_space height=”50px”][vc_column_text]The High Specialized Court of Ukraine is a judicial body that heads the system of courts of administrative jurisdiction in Ukraine. It reviews administrative disputes in cassation, that is, in the third instance. Since all tax disputes are considered in the manner of administrative proceedings, appeals on them will be considered by this judicial body.<\/p>\n

    The Code of Administrative Proceedings, specifically Article 211, states: “Each party to a tax administrative dispute has the right to appeal the decision of the first instance court in cassation, after its review in the appellate order\u201d. However, the law establishes certain restrictions regarding the subject of cassation appeal.[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1572431257438{padding-top: 20px !important;padding-bottom: 20px !important;}”][vc_column width=”2\/3″][vc_column_text]In particular, the following court decisions can be appealed in cassation:<\/b><\/p>\n

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    • Decisions to leave the statement of claim (appellate complaint) without movement<\/li>\n
    • Decisions to return the statement of claim (appellate complaint)<\/li>\n
    • Decisions to refuse to initiate proceedings in an administrative case (appellate proceedings)<\/li>\n
    • Decisions to leave the statement of claim (statement of appellate appeal, appellate complaint) without consideration<\/li>\n
    • Decisions to suspend proceedings in the case (appellate proceedings)<\/li>\n
    • Decisions to terminate proceedings in the case (appellate proceedings)<\/li>\n<\/ul>\n

      Grounds for opening cassation proceedings in a tax dispute case may include errors by judges of the first and second instances.<\/p>\n

      Specifically:<\/b><\/p>\n

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      • Application of a rule that should not have been applied in the relevant situation<\/li>\n
      • Non-application of a rule that should have been applied in this situation<\/li>\n
      • Incorrect interpretation of the applied rule<\/li>\n<\/ul>\n

        Despite the fact that the cassation procedure in a tax dispute case has its peculiarities compared to the consideration of the case in previous instances, all these proceedings have at least one unifying principle \u2013 the rule that the parties have the right to participate in the judicial process both personally and indirectly through their representative.[\/vc_column_text][\/vc_column][vc_column width=”1\/3″ enable_sticky=”true” sticky_offset=”80″ css=”.vc_custom_1572431076828{padding-top: 50px !important;padding-right: 50px !important;padding-bottom: 50px !important;padding-left: 50px !important;background-color: #f2f2f2 !important;}”][vc_custom_heading text=”ONLINE HELP” font_container=”tag:h3|font_size:25|text_align:center|color:%23333333″ use_theme_fonts=”yes”][vc_custom_heading text=”We will contact you today” font_container=”tag:p|text_align:center” use_theme_fonts=”yes”]\n

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          <\/div>\n<\/form>\n<\/div>\n[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]A representative is a natural person with full administrative legal capacity and legal competence, empowered to represent one of the parties in a tax dispute. As a rule, such representatives in tax disputes are professional lawyers, as only they can fully and comprehensively understand all the circumstances of the dispute and find the most appropriate defense strategy for their client.<\/p>\n

          If you are confused and do not know which lawyer to approach, feel free to contact the legal company “Lawyers and Realtors Association of Ukraine”<\/p>\n

          In the structure of our company, there is a separate department of judicial protection, where only the best lawyers of Kyiv are gathered. Each of them specializes in their field of law and knows all the nuances and subtleties of the judicial process in their sphere.<\/p>\n

          The process of administrative proceedings has particular complexity and imposes special responsibility on the lawyer, as in this process, they deal with an opponent in the form of an authorized state body, in the case of a tax dispute, this is the state fiscal service. Special attention should be paid to the cassation appeal of the first instance court decision, which was previously reviewed by the appellate court, as the third instance is the last chance to win the case. Therefore, in the event of such a necessity, the legal company “AROU” is ready to provide you with the service of representing your interests in the High Specialized Administrative Court of Ukraine for tax disputes.<\/p>\n

          By signing an agreement with our company for the provision of such a service, you will receive:<\/b><\/p>\n

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          • Reliable legal support in a tax dispute<\/li>\n
          • Quality service<\/li>\n
          • Prompt response and execution of legal tasks<\/li>\n
          • First-class representation of your interests in judicial authorities<\/li>\n
          • Cooperation with true professionals at a reasonable fee<\/li>\n<\/ul>\n

            [\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

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