Dynamics of legal regulation of exemptions in the payment and calculation of land fees in the conditions of martial law on the basis of judicial practice

Vladyslav Harkusha
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Abstract

The relevance of the research topic is stipulated by the new challenges faced by our country in connection with the armed aggression of the Russian Federation against Ukraine and the need to adapt the legal regulation of land payment in terms of its calculation and payment during the period of martial law. The purpose of the article is to trace the dynamics of legal regulation of land payment during martial law, and to review the current case law of both national courts regarding the resolution of disputes on the cancellation of a tax assessment notice and the case law of the European Court of Human Rights in terms of determining the conceptual foundations for the construction of legal provisions.  The study of the issue of payment and accrual of land payment is of both applied and theoretical nature, since violation of the means and rules of rule-making technique leads to tax disputes.  The analysis of legal constructions of the Tax Code of Ukraine and other regulatory legal acts made it possible to identify problems in the regulation of land payment, which consist in violation of the rule of law principle provided for by the Constitution of Ukraine. The Constitutional Court of Ukraine has defined the principles of legal certainty and legal predictability as components of the rule of law.  The inconsistency of the provisions of the Tax Code of Ukraine and bylaws has led to a dual interpretation of their rights and obligations by taxpayers and controlling authorities. The author analyzes the positions of the controlling authorities in terms of amendments to the regulation of the calculation and payment of tax liabilities for taxation of land plots located in the temporarily occupied territories or in the territories where military operations are (were) conducted.
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以司法实践为基础,对戒严条件下土地费的缴纳和计算免税进行法律规范的动态变化
本研究课题的现实意义在于我国在俄罗斯联邦武装侵略乌克兰的情况下面临的新挑战,以及在戒严时期调整土地付款的计算和支付方面的法律规定的必要性。本文旨在追溯戒严期间土地付款法律规定的动态,并审查国家法院关于解决取消评税通知争议的现行判例法和欧洲人权法院判例法,以确定构建法律规定的概念基础。 由于违反规则制定技术的手段和规则会导致税收纠纷,因此对土地付款和应计付款问题的研究既具有应用性质,也具有理论性质。 通过对《乌克兰税法》及其他规范性法令的法律结构进行分析,可以发现土地出让金管理中存在的问题,这些问题包括违反《乌克兰宪法》规定的法治原则。乌克兰宪法法院将法律确定性和法律可预测性原则定义为法治的组成部分。 乌克兰税法》和附则条款的不一致导致纳税人和管理机构对其权利和义务的双重解释。虷迮 郈郋郈郋郇 郱訄郕郋郇郋郈郋迮郕邽 赲迡郈郋赲迡郇郋 郱訄郕郋郇郋郈郋迮郕邽 赲迡郈郋赲迡郇郋 郱訄郕郋郇郋郈郋迮郕邽 赲迡郈郋赲迡郇郋 郱訄郕郋郇郋郈郋迮郕邽.
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