Zhila O. Reimbursement for damage, caused by illegitimate decisions, actions or inaction of official persons of State tax organs of Ukraine.

The thesis contains a complex analysis of theoretical and practical civil legal problems of obligations of reimbursement for damage, caused by illegitimate decisions, actions or inaction of official persons of State tax organs of Ukraine: concept and civil law adjusting, reasons of origin etc. The analysis of subject structure of the obligations was carried out, which arise up as a result of damage caused by illegitimate decisions, actions or inaction on the part of an official or a functionary of State tax organs of Ukraine and characteristic features of a person were examined, who caused a direct damage, which is not a subject of obligation. Great attention is paid to consideration of issues about a concrete mechanism (procedure) and sources of reimbursement for damage, caused by illegitimate decisions, actions or inaction of official persons of State tax organs of Ukraine. The conclusion has been made: in accordance with the article 1174 Civil Code of Ukraine, Ukraine as the state shall be liable for its obligations with its property on general grounds with an individual or a legal entity by all property belonging to it, but only budgetary money remain to be more real object for a penalty from the side of creditors of state, on condition that such charges are legislative foreseen and actually selected."