Sitko A. Consideration and resolution by the administrative courts of Ukraine disputes concerning.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U005508

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

06-12-2016

Specialized Academic Board

Д 26.001.04

Taras Shevchenko National University of Kyiv

Essay

The work examines the complex procedure for review of decisions of administrative courts in disputes relating to the decisions of regulatory bodies on determination of amounts of monetary obligations. Detailed analysis of the concept and content of administrative-legal disputes regarding the decisions of regulatory authorities concerning the determination of amounts of monetary obligations, explored their causes, the reasons and characteristics, formulate their own definition. It is proved that tax disputes are a type of administrative-legal nature and content of which are associated with the appeal of decisions of Supervisory authorities on the amount of monetary obligations of taxpayers or on adjustment of customs value of goods. Was described constituent elements of administrative and procedural status of taxpayers and subjects of power. Shown procedural aspects of their participation in administrative proceedings. Detailed analysis of all the stages of production in cases concerning the review and resolution of administrative disputes by the courts regarding the decisions of Supervisory authorities on the amount of the monetary commitments and attention to the shortcomings of organizational and procedural nature and the ways of their elimination.

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