October 21, 2016
On October 21, the I Financial Forum AAU was held, where advocacy, business and government representatives discussed the topical issues in the field of finance, financial and legal aspects of business dealing, taxation, restructuring and other. KM Partners became a title partner of the event.
Vitaliy Odzhikovskyy, Senior of Counsel, Attorney at Law at KM Partners, presented the report on “Tax disputes in court procedure reform aspect”. Vitaliy outlined the importance of the constitutional reform in general and specifically for tax disputes. In particular, Vitaliy stressed that except the procedural issues (appointed justice, the creation/liquidation of courts), the important emphasis relating the approaches to disputes resolution are shifted by the constitutional reform. For example, Art. 129 of the Constitution of Ukraine, which previously announced that the judge is just under the law, now establish that the judge is based on the rule of law, which is a much broader definition than law narrow view.
Vitaliy outlined that it should be aimed at this shift in emphasis in the practice of tax disputes resolution. In particular, in taking decision judges should be based not just on the printed letters of the laws, but on their nature and spirit, as well as on the merits of taxes and the general principles of law in its broadest view.
In the report Vitaliy made several examples of the current practice on disputes resolution and their possible solution through the prism of the rule of law. Summing up, Vitaliy stressed that, in his opinion, payers and business are expected to more efficient operation of the Constitutional Court of Ukraine, access to which private individuals are finally obtained.