Restricting the rights of taxpayers to judicial protection

Tax Code of Ukraine provides for the limitation period of one month to appeal against the taxpayers in court decisions control authorities, which significantly narrows the right of business to judicial protection, since before the adoption of the Code, this period was limited 3mya months.
If the taxpayer fails to timely appealed to the administrative or judicial tax notification solution tax liabilities are considered to be consistent, which gives them the right to recover in court.
It should be said that the tax authorities under the legislation is much broader.
Tax Code established a statute of limitations for self-determination of the amount of tax liability regulatory authority no later than the end of 3 years (1095 days) upon submission of a declaration and / or the boundary period of payment of liabilities accrued regulatory authority.
General terms to appeal to the Administrative Court by the Code of Administrative Procedure, which including the tax treatment applicable to an action to recover the tax debt, limited period of 6 months.
Novels of the tax legislation puts taxpayers at a disadvantage in relation to public bodies.

Churchina Inna, Head of Tax Practice Law Firm ADVOKATUS PARTNERS