PREREQUISITES AND CONDITIONS FOR THE OPENING OF PROCEEDINGS AT THE APPLICATION OF THE TAX AUTHORITIES

Abstract

Goal. To disclose the content of the prerequisites and conditions for opening of proceedings at the application of the tax authorities and to determine their lists. Methods. Given the specifics of the research topic and its purpose, the research is based on the dialectical method of cognition, according to which the problems to be solved are considered in the process of development of their existence and study, implementation, unity of their social content and legal form. There were also used other methods: analysis (to study the concepts of “prerequisites” and “conditions”, to determine the circumstances that can be denoted by these terms), comparative legal method (in characterizing the prerequisites and conditions of litigation and non-litigation administrative proceedings and determining their lists), formally-legal method was used to ascertain and analyze certain legislative provisions and norms. Results. The article analyzes the scientific approaches to determining the nature of the prerequisites and conditions for opening of administrative proceedings. It was found that in the scientific literature there are a significant number of views on the nature and list of prerequisites and conditions for opening proceedings in administrative cases that are often opposite. It is concluded that the prerequisites for opening of litigation and non-litigation proceedings are identical. The author’s approach to the list of conditions for opening administrative proceedings at the application of tax authorities is proposed. Conclusions. Prerequisites and conditions for opening of proceedings at the application of tax authorities are usually considered within another, more general subject of research, including research on the initiation of proceedings in administrative cases in general, the characteristics of the right to appeal to an administrative court; etc. From the etymological point of view, the concepts of “prerequisites” and “conditions” are filled with different meanings, and therefore should be used to denote different legal phenomena. In the scientific literature there is a significant pluralism of opinions on the understanding of the prerequisites and conditions for the opening of legal proceedings and their lists. The lack of prerequisites and conditions for initiating proceedings in an administrative case has different legal meanings, the first – the refusal to open the proceedings, the second: 1) leaving the claim without movement; 2) return of the claim; 3) leaving the claim without consideration – after the opening of proceedings. The prerequisites for opening of litigation and non-litigation proceedings are common. The conditions for opening of proceedings in the analyzed cases are defined in Art. 283 of CAP of Ukraine and relate to the presence of the relevant subject of appeal, compliance with a number of procedural requirements and the absence of a dispute over the right.