I suggest you take a closer look at whether it is worth separately Should I appeal a appealing the order for an unscheduled tax audit if the authority is already authorized to conduct it.
My legal practice reminds me of a restorer’s workshop: I work with small details! trying to see every crack in the structure of the tax mechanism. Sometimes clients come with questions that resemble old puzzles! the answer to which should be obvious! but Should I appeal a it often turns out that behind the simplicity lies a whole labyrinth. Here is the question: is it advisable to separately appeal an order for an unscheduled on-site inspection if the body is already authorized to conduct it?
The right to judicial protection: is it always effective?
The Constitution of Ukraine grants everyone the right to protection in fusion data court. This is a fundamental guarantee that seems unbreakable. But when it comes to tax audits! this foundation sometimes cracks under the weight of regulatory subtleties.
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An order for an unscheduled tax audit is an act of individual action
Its fate is decided immediately after its implementation: as soon as the audit is initiat its effect is exhaust. In this aspect! our legal system resembles a vicious circle. Judicial protection must be effective! but can the cancellation of such an order restore the taxpayer’s rights?
The practice of the Supreme Court (case No. 580/2466/19! cassation azb directory proceedings No. K/9901/32124/20 (EDRSRU No. 122555608)) says: no. In case of admission to the audit! the order is already “execut. Appealing the order separately does not affect the legal status of the taxpayer. The real battlefield is the tax notice-decision that the regulatory authority adopts based on the results of the audit.
