Review Of Court Decisions In Tax Disputes In Administrative Courts

  • I.A. Maliarchuk
Keywords: institute of the cassation, the taxpayer, administrative proceedings, judgment, tax disputes.


The consideration of tax disputes in cassation is analyzed. The cases of illegal adoption court decisions by courts of first instance and appellate courts in tax disputes are considered. It is indicated on the features of cassation proceedings.

Appeal is a review of court decisions first and appellate instance court of appeal for cassation appeals of the parties and other persons involved in the case, and those who did not participate in the case if the court decided the question of their rights, freedoms and obligations' bandages.

Differences between the appeal and the appeal for cassation are in order of presentation appeal, deadline, content claims. Unlike appeal cassation complaint submitted directly to the administrative court of appeal within twenty days after the entry into force of a court of appeal.