The Second International Panel Conference “Judicial Examination of Tax and Customs Disputes: Problems, Challenges, Priorities”

The topic of effective regulation of legal relations which arise in the field of collection of taxes and duties, as well as in the field of customs, becomes of particular relevance in the period of harmonization of Ukrainian legislation and judicial practice with the legislation and practice of the European Union. That was stated by the President of the Supreme Court Valentyna Danishevska at the opening of the Second International Panel Conference “Judicial Examination of Tax and Customs Disputes: Problems, Challenges, and Priorities.

The event organized by the Cassation Administrative Court under the Supreme Court with the support of the partners – EU Project Pravo-Justice, OSCE Project Coordinator in Ukraine, USAID (US Agency for International Development) Program New Justice, German Foundation for International Legal Cooperation, and National University of the State Fiscal Service of Ukraine, began its work today, July 4, and will continue for two days.

It is the administrative courts that have to standardize the methodology of the law application and the approach to understanding the tax legislation that governs tax-related issues. This, according to Dovydas Vitkauskas, Team Leader of the EU Project Pravo-Justice, will be a significant contribution to the social and economic development of the State.

According to the SC President, strengthening Ukraine’s position in the Doing Business rating is an absolute priority for both the government and the courts, because this rating affects the investor’s choice of the country for investment. An important role in this matter is played by the Supreme Court – in terms of both solving long-term legal problems in the field of collection of taxes, fees, and customs payments, and in terms of elaborating foreseeable and unified judicial practice.

Thus, the Supreme Court initiated new approaches to protect the rights of taxpayers, in particular in the area of fiscal reimbursement of value added tax and litigations related to so-called fake counterparties, etc.

“In order to ensure the trust of business in the State and increase the investment attractiveness of the country, the judicial practice should correspond to modern tendencies. That is why the dialogue between judges and academics, which will take place within the framework of this conference, is very important,” said Valentyna Danishevska.

Mykhailo Smokovych, Chairman of the Cassation Administrative Court under the Supreme Court, said that the Days of Administrative Jurisdiction are currently taking place in the administrative courts system. On this occasion, the courts are holding a variety of panel, educational, and cultural evets involving judges, staff members, public officials, academics, and even children.

Mykhailo Smokovych believes that this would facilitate the exchange of opinions, increase the level of legal culture of the society, the development of legislation, while ensuring the unity of judicial practice and its compliance with modern trends in the development of legal relations.

"In order to implement the best European and world standards in this area, as well as to find new ways to improve judicial activity, cooperation between the legal science and judicial practice is always relevant. The courts are the ones to ensure exemplary protection of the rights of individuals and businesses,” said Mykhailo Smokovych.