TAA held a round-table themed «Pro and contra: are tax disputes an indicator of economic freedom in Ukraine? Viewpoint of court participants»

On the June 25th, 2015, the first round table discussion «Pro and contra: are tax disputes an indicator of economic freedom in Ukraine? Viewpoint of court participants» was held in the auditorium of Kyiv Appeal Administrative Court. The event was organized by Kyiv Appeal Administrative Court, Tax Advisors Association and Ukrainian Advocates’ Association.

The key discussion subject for round-table participants (which included judges, advocates, representatives of State Fiscal Service and society) was question of evidencing in administrative process. Natalia Blazhivska, Board member in TAA, judge of the Higher Administrative Court of Ukraine, presented a report on the burden of proof in court of own position, in which the judge paid attention of the correlation of provisions of Part 2 of Art. 71 and Art. 11, p. 69 of Code of Administrative Procedure of Ukraine. The speaker stressed that the evidential base must be collected in advance during transaction to protect the client from future negative consequences.

Chairman of the Committee of court practice on tax and customs disputes of TAA Tatiana Lysovets devoted her speech to the relation between the court verdict with other evidences in cases of appeal of tax notice-decision. Event participants discussed practical aspects of the presence of criminal proceedings in cases of appealling of tax notice-decisions in administrative courts. Anton Palyachenko, TAA Board Member, Deputy Head of the Organizational Department of the Second Judicial Chamber of the Higher Administrative Court of Ukraine, joined the discussion and gave practical advises to advocates on application of Code of Administrative Procedure of Ukraine norms. During the round-table, the participants discussed the difficulties faced by taxpayers when appealing decisions of regulatory bodies, the problem of passiveness of State Fiscal Service representatives in providing evidences in support of their position in court, as well as issues of research of primary documents. In addition, participants discussed peculiarities of the formation of evidential base on additional charging of income tax accrual of non-residents and the questions of transfer pricing.

Such event is unique, as it is the first free discussion of professional organizations, lawyers and judges during which participants could share their experiences, ask colleagues and opponents, and receive advice from the judges. A series of round-tables «Pro and contra» aims to develop a common formula for all parties of the process in order to settle the problematic aspects in disputes.