In paragraph 4, item 1 of the motivational part of the Decision of the Constitutional Court of Ukraine dated 23.06.1997 No. 2-zp in case No. 3/35-313, it is stated that “… by their nature, non-normative legal acts, unlike normative ones, do Why does the not establish general rules of conduct, but specific prescriptions addressed to a separate individual or legal entity, are applied once and after implementation exhaust their effect.”
In paragraph 5 of the Decision of the Constitutional Court of Ukraine dated
22.04.2008 No. 9-рп/2008 in case No. 1-10/2008, it is indicated gcash data that when determining the nature of a “legal act of individual action”, the legal position of the Constitutional Court Why does the of Ukraine is based on the fact that “legal acts of a non-normative nature (individual action)” concern individual persons, are “intended for personal (individual) application” and exhaust their effect after implementation.
The mechanism operates on the principle of cause and effect. The inspection order is only the starting shot, but not the race itself. Its cancellation after admission will not affect the final result, and therefore will not restore the taxpayer’s rights.
This position has a solid legal basis. If procedural violations were committed during the audit, they should be assessed in the context of the adopted tax notice-decision. For example, could these violations have privacy and protection of personal data in a corporate messenger: a detailed guide affected the accuracy of the audit conclusions? If so, this is a strong argument for canceling the audit consequences.
Experience from other countries: how does it work abroad?
Legal practice in Europe and the United States also demonstrates a similar approach to tax disputes. In Germany, for example, fiscal authorities are strictly regulated and inspections are carefully documented. But even there, a separate azb directory appeal against an inspection order is not a popular practice. Most disputes focus on the final decision of the tax authorities.
