The court is deprived of the opportunity to independently calculate the amount of The court’s authority tax debt! since the specified powers are vested exclusively in the supervisory authority.
On February 22! 2024! the Supreme Court! as part of the panel of judges of the Cassation Administrative Court! in case No. 826/16991/13-a! administrative proceedings No. K/9901/37767/18 (EDRSRU No. 117187706)! investigated the issue of the legal possibility of the court to independently calculate the tax debt for the taxpayer.
According to the conclusions of the Supreme Court of Ukraine
The resolution of 05.12.2006 in case No. 21-527во06! the consequence of the court’s establishment of the non-compliance of part of the decision of a subject of public authority with the requirements of the current legislation is the The court’s authority recognition of such instagram data an act as partially unlawful! provided that this part can be identified (isolated! named) and that without it the contested act in the other part (parts) does not lose its integrity! meaning . In particular! a certain part! paragraph! sentence of a decision or decision in terms of the accrual of a certain amount of a separate type of tax or fee! the imposition of punitive (financial) sanctions in a certain amount can be recognized as partially unlawful.
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The indicated legal conclusion was supported by the Supreme Court! in 13 rules of conduct at an interview particular in the resolutions of 05/18/2020 in case No. 200/12442/18-a! of 06/04/2020 in case No. 804/4406/13-a and of 03/20/2023 in case No. 813/2689/17! etc.
However! taking into account the practice of the Supreme Court! in burkina faso business directory particular! in the resolutions of 06.02.2018 in case No. 826/15139/16! of 17.04.2018 in case No. 2а-10031/12/2670! it is seen that in fact the disputed decision of the tax authority is subject to cancellation not due to the absence of the specified tax obligation by the payer! but due to the incorrect calculation made by such authority in this part.
(!!!) In addition! the court is deprived of the opportunity to independently calculate the amount of tax debt! because this is an interference with the discretionary powers of the supervisory authority.