September 21, 2018
Alexander Minin, senior partner at , presented a brief review of the court decision, delivered by the Supreme Court of the USA in 1895 regarding unconstitutionality of the income tax. His speech was an interesting start of the panel discussion “Court practice in terms of the last legislative innovations”.
In this speech Alexander Minin pointed out, that a lot of aspects from the decision of the Supreme Court of the USA, which has more than 100 years of history, have something in common with our present, particularly, issues of non-taxable incomes, direct and indirect incomes etc. Having mentioned a thoroughness and scale of the problem study by the Supreme Court of the USA, he expressed his wishes and expectations regarding the cases with the same quality and the same analysis and current problem solving by our Supreme Court.
Finally, Alexander Minin stated, that legislation may be changed, however, the law and the basic principles of law shall always remain. Therefore, it would be appreciated, if the Supreme Court in Ukraine had not been limited only by the legislation but moved along.
In general, the panel discussion of the first session focused on issues of consideration of the tax disputes in the court of cassation, constitutional complaints as tools of its resolving and new trends in tax dispute consideration.