Supreme Court Justices and International Experts Discussed Current Trends in Court Consideration Tax and Customs Related Disputes

The Supreme Court, with the support of the international donor projects, including the USAID New Justice Program, on July 4-5, 2019, held the 2nd International Research and Practice Conference “Judicial Review of Tax and Customs Related Disputes: Problems, Challenges, Priorities.”

The justices of the Cassation Administrative Court within the Supreme Court, members of parliament, representatives of the State Tax Service, the Ministry of Justice, donors and implementors of projects aimed at the incorporation of the principles of the rule of law in Ukraine, as well as scientists and experts from Germany, Lithuania, the Netherlands and Poland discussed current trends of the judicial review of tax and customs related disputes in the context of integration and globalization processes. In particular, they discussed such issues as the constitutional foundations of the principle of stability in the tax law regulation, the use of court mediation as a mechanism for taxpayers’ rights protection, the peculiarities of the courts review of disputes regarding administrative arrest of taxpayers’ property and funds, problem issues of appointing and conducting of actual or filed documentary inspections by the State Fiscal Service, as well as the introduction of tools for transparency and openness of business in Ukraine within the framework of implementation of the BEPS Action Plan (Plan combating tax base erosion and profit shifting).