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The
court duty for challenging tax assessments has risen. The most interesting
thing is that this increase has occurred with no interference from the side of
the legislature. It is just the result of the clarification of the Highest
administrative court of Ukraine.
In
its letter No 165/11/13-12 of 18 January 2012 the Highest Administrative Court
of Ukraine spelled out that the claims related to appealing tax assessments are
those of property nature. Thus, they qualify for the rate of court duty laid
down for property claims and do not qualify for its rate established for
non-property claims.
The
rate for property claims, which is now applicable to the claims related to tax
assessments, is 1% of the amount of the claim but not more than 2 minimum wage
rates (UAH2,146 for 2012) and not less than 0,1 minimum wage rate (UAH107.30
for 2012). The rate for non-property claims that was formerly applicable to the
clams under consideration is 0.03 minimum wage rate (UAH32.19 for 2012).
Principally, this scenario might have been foreseen
at the time when the Court Duty Act (1 November 2011) took effect. The point is
that the Court Duty Act changed the criteria based on
which the court duty rates were applied to administrative claims. Before the
Court Duty Act came in force (pursuant to the Closing and Transition Provisions
of the Administrative Proceeding Code of Ukraine) the 1% court duty rate had
concerned only claims aimed at the collection of funds, which had apparently precluded
it from being applied to the claims in relation to tax assessments. Since the
effective date of the Court Duty Act the rate in question has become applicable
to any property claim.
In the light of this, it was not extremely difficult
for the Highest Administrative Court of Ukraine to reason that the claims on
the cancellation of tax assessments fall within the scope of property claims.
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