ADMINISTRATIVE LAW FACILITIES OF DEFENCE OF RIGHTS FOR TAXPAYERS
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 5, Issue
Abstract
The article is sanctified to research of range of problems of administrative law facilities of defence of rights for taxpayers. Separate attention is spared to the questions of determination of methods of defence of rights for payers in an administrative process. Attention applies on debatable references of separate authors to the civil legislation at the choice of methods of defence of rights in administrative realization. In opinion of author, application of such analogy looks debatable. And on the other hand, underlines a normative problem in relation to determination of administrative law methods of defence of rights for the subjects of corresponding legal relationships. This legislative problem – one of factors that quite often bring plaintiffs over – taxpayers to electing of incorrect methods of defence of the broken right in a court, as a result of what last, deprived possibility to go out outside lawsuit requirements, refuses in satisfaction of such requirements. The aim of publication consists in that on the basis of analysis of corresponding legislation of Ukraine, to define normatively-legal principles of administrative law facilities of defence of rights for taxpayers, their range of problems and ways of her decision. Administrative law facilities are the leading constituent of mechanism of providing of rights for personality in a tax sphere. Administrative law defence of rights, freedoms and legal interests of citizen is determined as an aggregate of applied in the order, well-regulated the norms of administrative law, facilities, sent to realization on that by organs (by public servants), and also persons and citizens of corresponding judicial actions. After a judicial form administrative law facilities of defence of rights for persons in a tax sphere are divided on to the court and extra-judicial. An administrative legislation, unlike civil, does not contain the direct certain list of facilities of defence of rights for taxpayers, subjects of administrative law relations, that complicates possibilities of defence up to a point, in particular, in courts. However pointing on the methods of defence of rights in an administrative process is contained in Code of the administrative rule-making of Ukraine. Thus, deciding a question about the choice of method of defence of rights for taxpayers, subjects of administrative law relations in an administrative process hardly it costs to allude to the norms of the article 16 of the Civil code of Ukraine. Such methods of defence of rights, though not in literal expression, however foreseen by an administratively-judicial legislation. At the same time, in perspective codification it costs to foresee direct determination of methods of defence of rights for subjects in administrative realization.
Authors and Affiliations
В. Б Марченко
Keywords
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